“ANALISIS DAMPAK REFOCUSING ANGGARAN TERHADAP KINERJA ANGGARAN PADA LINGKUP SATKER POLDA SULUT TAHUN ANGGARAN 2021 – 2023”. Accounting and Finance Journal 1, no. 1 (September 2, 2025). Accessed October 30, 2025. https://maj.mekainsightpublisher.com/afj/article/view/5.