E-BUDGETING, E-PLANNING, AND BUDGET TRANSPARENCY ONBUDGET EFFICIENCY: THE MEDIATING ROLE OF HUMANRESOURCE CAPACITY

Wisang Candra Bintari, Nur Aeni Waly, Bekti Wiji Lestari, Waode Alma Syafira, Endang Abubakar

JURNAL AKUNTANSI DAN KEUANGAN Vol. 11 No. 02 2026 DOI 10.33772/jak-uho.11.02.2026.438