KHAIRIAH, Rizkatul; SUBHAN, Ega Saiful; MAUZU, Fahrul. The Influence of Budget Planning and Human Resource Competence on Budget Absorption: Evidence from the Public Works and Spatial Planning Agency (PUPR) of Dompu Regency. International Journal of Accounting and Management Research, [S. l.], v. 7, n. 2, p. 127–138, 2026. DOI: 10.30741/ijamr.v7i2.1996. Disponível em: http://178.128.120.64/index.php/ijamr/article/view/1996. Acesso em: 4 oct. 2026.