SETIAWAN, Risman. Implementation of the Budget Efficiency Principle in Determining Spending Allocations Based on Civil Servant Performance: Penerapan Prinsip Efisiensi Anggaran dalam Penetapan Alokasi Belanja yang Berbasis Kinerja Aparatur Negeri Sipil. Journal of Integrated Innovation Science, [S. l.], v. 2, n. 1, p. 8–19, 2026. DOI: 10.69693/jiis.v2i1.39. Disponível em: https://j-iis.web.id/index.php/innovation/article/view/39. Acesso em: 25 jun. 2026.