SOLEHA, Syifa; SIMAMORA, Lisbetria; SRIKANDI LAIA, Klara; MUDA, Iskandar; MULIA, Andy. COMPARATIVE ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF THE REGIONAL REVENUE AND EXPENDITURE BUDGET (APBD): A CASE STUDY OF SOUTH TAPANULI REGENCY AND MANDAILING NATAL REGENCY FOR THE 2024 PERIOD. JIAR : Journal Of International Accounting Research, [S. l.], v. 4, n. 02, p. 116–126, 2025. DOI: 10.62668/jiar.v4i02.2304. Disponível em: https://azramedia-indonesia.azramediaindonesia.com/index.php/JIAR/article/view/2304. Acesso em: 1 may. 2026.