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. IJEBAS [Internet]. 2026 Feb. 28 [cited 2026 Aug. 26];6(1):86-91. Available from: https://radjapublika.com/index.php/IJEBAS/article/view/5338