JOISEN, H.; PANJAITAN, B. Analysis of Budget Planning Performance Values at the State Christian Institute of Tarutung as a Benchmark for Budget Management. Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID), [S. l.], v. 5, n. 01, p. 103–112, 2026. Disponível em: https://ejournal.seaninstitute.or.id/index.php/esaprom/article/view/7827. Acesso em: 22 apr. 2026.