IBRAHIM, Ibrahim. PERENCANAAN PENGANGGARAN DAERAH. Jurnal Akuntansi dan Pajak, [S. l.], v. 15, n. 01, 2014. Disponível em: https://jurnal.stie-aas.ac.id/index.php/jap/article/view/215. Acesso em: 20 jul. 2025.