Errika, Sari Y, Oktarini KW. The Effect of Budget Variance on Changes in Regency/City Expenditure Budgets in South Sumatra. E-Jurnal Akuntansi [Internet]. 2025 Sep. 30 [cited 2025 Oct. 7];35(9). Available from: https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/2123