Soleha, Syifa, Lisbetria Simamora, Klara Srikandi Laia, Iskandar Muda, and Andy Mulia. “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 4, no. 02 (November 30, 2025): 116–126. Accessed May 1, 2026. https://azramedia-indonesia.azramediaindonesia.com/index.php/JIAR/article/view/2304.