Zahwan Zaki, Abdyl Aziz Sanapiah, Hendrikus T. Gedeona, and Edi Sutrisno. “Performance-Based Budget Implementation: Stages of Budget Planning (Study at IAIN Syaikh Abdurrahman Siddik Bangka Belitung”. Educational Administration: Theory and Practice, vol. 30, no. 6, June 2024, pp. 2892-7, doi:10.53555/kuey.v30i6.5914.