Agustin, P., Ramadhan, P., & Nasution, A. (2026). Analysis of Optimizing Budget Refocusing for Efficiency in The Department of Industry Trade Energy and Mineral Resources of North Sumatra Province. Jurnal Akuntansi, Manajemen Dan Bisnis Digital, 5(2), 963-970. https://doi.org/10.37676/jambd.v5i2.11008