W. P. Lasiewa, A. A. Putri, E. Usman, S. Sugianto, and A. Pattawe, “ Reinterpreting Performance-Based Budgeting: A Study Of Budgeting Implementation At The Central Sulawesi Provincial Environment Agency”, J. Bisn. Manaj. Akunt., vol. 2, no. 1, pp. 29–34, Sep. 2025.