Aliya, F., Ramadhan, P. and Nasution, A. 2026. Analysis Of The Value Of Regional Revenue And Expenditure Budget (APBD) In The Bkad Of North Sumatera Utara. Jurnal Akuntansi, Manajemen dan Bisnis Digital. 5, 2 (Apr. 2026), 759-766. DOI:https://doi.org/10.37676/jambd.v5i2.11116.