Koriatmaja, et al. “The Effect of Budget, Budget Execution, Procurement Goods Services and Human Resources on Absorption Budget (Study at OPD in Central Lombok Regency, West Nusa Tenggara Province, Indonesia)”. Global Journal of Management and Business Research, vol. 20, no. F1, Jan. 2020, pp. 1-7, https://journalofbusiness.org/index.php/GJMBR/article/view/3008.