Zai, Kurniawan Sarototonafo, Tri Hartati Sukartini Hulu, Noviza Asni Waruwu, and Nanny Artatina Bu’ulolo. “Analysis Of Budget Preparation Methods In The Population And Civil Registration Service Of Nias Regency ”. Journal of Management, Economic, and Accounting 4, no. 2 (July 24, 2025): 409–414. Accessed September 22, 2026. http://jurnalunived.com/index.php/JMEA/article/view/839.