SARMILA, S.; LUBIS, P. S.; SURIANA, S. Budget management accountability analysis finance in the department of education Deli Serdang Regency. Indonesia Auditing Research Journal, [S. l.], v. 13, n. 3, p. 162–170, 2024. Disponível em: https://journals.iarn.or.id/index.php/ARJ/article/view/330. Acesso em: 7 may. 2026.