ERWINSYAH, Muh. Effects of Budget Planning, Control, Realization on Ad Hoc Performance: HR Competence Moderation. Journal of State Economic Research, [S. l.], v. 1, n. 4, p. 49–66, 2026. DOI: 10.65101/jser.v1i4.424. Disponível em: https://jurnal.smartpedia.co.id/index.php/JSER/article/view/424. Acesso em: 19 oct. 2026.