Setiawan, R. (2026) “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, 2(1), pp. 8–19. doi: 10.69693/jiis.v2i1.39.