Maharani, H., Yazid , H. and Yulianto, A.S. 2022. The mediation role of RKA-SKPD review on the effect of effectiveness of government internal supervisory apparatus (APIP) and competence of regional financial management officials on budgetary planning. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan. 5, 2 (Sep. 2022), 1119–1126. DOI:https://doi.org/10.32670/fairvalue.v5i2.2058.