Saragih, Marintan, and Vitryani Tarigan. 2025. “Analysis Of Financial Performance of The Regional Revenue and Expenditure Budget in The Pematangsiantar Regional Regional Management And Revenue Agency for the 2021-2023 Period”. Jurnal Ilmiah Accusi 7 (2): 424-33. https://doi.org/10.36985/arfwf671.