Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran Dan Kompetensi Sumber Day…

This research is the result of an empirical study that shows the facts in explaining the nature that occurs in the object under study through statistical principles. . The purpose of this study was to examine and analyze the factors that affect the budget absorption such as the budget planning, budget implementation, and human resource competence. The main issues that will be explained by t…