“Analisis Pengelolaan Anggaran Belanja Operasional Pada Lembaga Pemasyarakatan Kelas IIB Ciamis”. Nusantara Entrepreneurship and Management Review 3, no. 2 (September 28, 2025): 86–99. Accessed October 18, 2026. https://journal.unusida.ac.id/index.php/nemr/article/view/1736.