Peter Kapojos, Steven Tangkuman, and Olivia Sardjono. “The Effect of Performance-Based Budgeting, Transparency, and Accountability on Employee Performance at the Regional Civil Service Agency of North Sulawesi Province”. Journal of Creative Power and Ambition (JCPA) 4, no. 2 (November 3, 2026): 4100–4108. Accessed November 14, 2026. https://edujavare.com/index.php/jcpa/article/view/2230.