“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”, SIMAK, vol. 20, no. 02, pp. 298–326, Nov. 2022, doi: 10.35129/simak.v20i02.371.