“Analysis of Implementation of Internal Control System in Planning and Budget Implementation at UPTD Puskesmas in Tanjung Jabung Timur District” (2022) PHARMANAJA : PHARMACEUTICAL JOURNAL OF UNAJA, 1(1), pp. 44–56. Available at: https://ejournal.unaja.ac.id/index.php/pharm/article/view/778 (Accessed: 21 November 2025).