Saskia, Saskia, Sultan Sarda, and Masrullah Masrullah. “Factors In The Aspect Of Regional Financial Management Regarding The Budget Over Remains (Silpa) At The Gowa District Education Service”. International Journal of Economic Research and Financial Accounting 2, no. 4 (June 30, 2024). Accessed October 6, 2024. https://ijerfa.afdifaljournal.com/index.php/ijerfa/article/view/184.