BAHARUDDIN, B. The Effectiveness and Efficiency of Budget Implementation in Assessing Financial Performance at the Makassar Agricultural Quarantine Center. Jurnal Online Manajemen ELPEI, [S. l.], v. 1, n. 1, p. 107–114, 2021. DOI: 10.58191/jomel.v1i1.101. Disponível em: https://jurnal.stim-lpi.ac.id/index.php/Jomel/article/view/101. Acesso em: 27 jun. 2026.