Sipayung, Tuahman, Rumondang Purba, and Elfina Okto Posmaida Damanik. “Implementation of Budget Absorption on Financial Performance at the Personnel and Human Resources Development Agency of Dairi Regency”. Jurnal Ilmiah Accusi 7, no. 2 (November 22, 2025): 350–362. Accessed December 7, 2025. https://jurnal.usi.ac.id/index.php/jia/article/view/2018.