CUT MELIZA SAPUTRI; WIDYA WATI; EKA NURMALA SARI. IMPLEMENTATION OF PERFORMANCE-BASED BUDGETING IN IMPROVING REGIONAL EXPENDITURE EFFICIENCY: LITERATURE REVIEW. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), [S. l.], v. 6, n. 2, p. 875–881, 2026. Disponível em: https://radjapublika.com/index.php/IJEBAS/article/view/6093. Acesso em: 19 sep. 2026.