Joisen H, Panjaitan B. Analysis of Budget Planning Performance Values at the State Christian Institute of Tarutung as a Benchmark for Budget Management. esaprom [Internet]. 2026 Jan. 10 [cited 2026 Jun. 20];5(01):103-12. Available from: https://ejournal.seaninstitute.or.id/index.php/esaprom/article/view/7827