Nisya Inaztasia Rahmadhani, Nelly Masnila, and Choiruddin. “BUDGET VARIANCES, FISCAL CAPACITY, AND FINANCIAL PERFORMANCE IN SOUTH SUMATRA LOCAL GOVERNMENTS”. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) 4, no. 5 (October 31, 2026): 2866–2885. Accessed October 31, 2026. https://ijamesc.com/index.php/go/article/view/937.