Khairiah, Rizkatul, et al. “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, vol. 7, no. 2, Sept. 2026, pp. 127-38, doi:10.30741/ijamr.v7i2.1996.