ANALISIS DAMPAK REFOCUSING ANGGARAN TERHADAP KINERJA ANGGARAN PADA LINGKUP SATKER POLDA SULUT TAHUN ANGGARAN 2021 – 2023. (2025). Accounting and Finance Journal, 1(1). https://maj.mekainsightpublisher.com/afj/article/view/5 (Original work published 2025)