“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” (2026) Journal of Integrated Innovation Science, 2(1), pp. 8–19. doi:10.69693/jiis.v2i1.39.