SAPARUDIN, M. Analisis Realisasi Anggaran Belanja Untuk Mengukur Efektivitas Dan Efisiensi Penyerapan Anggaran Belanja Badan Pengelolaan Keuangan dan Pendapatan Daerah (BPKPD) Kabupaten Lamandau Periode 2018 – 2022: Analysis of Expenditure Budget Realization to Measure the Effectiveness and Efficiency of Expenditure Budget Absorption of the Regional Financial and Revenue Management Agency (BPKPD) Kabupaten Lamandau Period 2018 – 2022. Pencerah Publik, [S. l.], v. 12, n. 2, p. 62–72, 2025. DOI: 10.33084/pencerah.v12i2.11879. Disponível em: https://journal.umpr.ac.id/index.php/pencerah/article/view/11879. Acesso em: 23 jan. 2026.