EVALUASI PENUMPUKAN PENCAIRAN ANGGARAN BELANJA PEMERINTAH PUSAT DI AKHIR TAHUN ANGGARAN PADA SATUAN KERJA by , Solikhin, , Prof. Dr. Abdul Halim, M.B.A., Akt.

“…It also causes heavier workload for national treasury service office (KPPN) as the institution which manages budget disbursement in the every last months of budget or fiscal year. …”