ANISA SANGADJI; SABRI; SUMARDIN. THE INFLUENCE OF HUMAN RESOURCE COMPETENCIES, BUDGET PLANNING AND BUDGET IMPLEMENTATION ON BUDGET ABSORPTION OF REGIONAL APPARATUS ORGANIZATIONS (OPD) IN BATAM CITY GOVERNMENT. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), [S. l.], v. 6, n. 1, p. 86–91, 2026. DOI: 10.54443/ijebas.v6i1.5338. Disponível em: https://radjapublika.com/index.php/IJEBAS/article/view/5338. Acesso em: 20 mar. 2026.