Robinson, Herawansyah, Ayun Sundari. The Role of Political Factors, Leadership and Human Resource Quality on Budgeting Conflict Management in Local Government. J. Accounting [Internet]. 9 Oktober 2023 [dikutip 21 April 2025];13(3):267-80. Tersedia pada: https://ejournal.unib.ac.id/JurnalAkuntansi/article/view/30211