“THE EFFECT OF HUMAN RESOURCES COMPETENCE, GOAL ORIENTATION, BUDGET USE, AND MONITORING AND EVALUATION ON PERFORMANCE-BASED BUDGET MANAGEMENT SYSTEMS IN MANAGEMENT AGENCY REGIONAL FINANCE OF EAST LUWU REGENCY”. 2022. SIMAK 20 (02): 298-326. https://doi.org/10.35129/simak.v20i02.371.