Fitria, Femilia Zahra, Jurana, and Masruddin. “Implementation Of SIPD in Budget Planning at BPKAD Palu City”. Al-Kharaj: Journal of Islamic Economic and Business 8, no. 2 (May 18, 2026). Accessed May 19, 2026. https://ejournal.iainpalopo.ac.id/index.php/alkharaj/article/view/9726.