ANALISIS DAMPAK REFOCUSING ANGGARAN TERHADAP KINERJA ANGGARAN PADA LINGKUP SATKER POLDA SULUT TAHUN ANGGARAN 2021 – 2023. Accounting and Finance Journal, [S. l.], v. 1, n. 1, 2025. Disponível em: https://maj.mekainsightpublisher.com/afj/article/view/5. Acesso em: 30 oct. 2025.