Maharani, H., H. . Yazid, and A. S. . Yulianto. “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, vol. 5, no. 2, Sept. 2022, pp. 1119-26, doi:10.32670/fairvalue.v5i2.2058.