KARBILA, I. H.; SUNARYO, A. The Effect of Planning and Human Resources in Increasing Budget Absorption in the Ministry of Religion During the Covid-19 Pandemic. JURNAL ILMIAH GEMA PERENCANA, [S. l.], v. 1, n. 1, 2024. DOI: 10.61860/jigp.v1i1.160. Disponível em: https://gemaperencana.id/index.php/JIGP/article/view/160. Acesso em: 17 nov. 2025.