Measuring the Budget Performance of District/City Governments in Aceh: The Role of Budget Variances and SILPA for 2018-2022. SI-MEN (Akuntansi dan Manajemen) STIES, [S. l.], v. 15, n. 2, p. 12–22, 2025. DOI: 10.36083/si-men.v15i2.326. Disponível em: https://jurnal.stiesabang.ac.id/index.php/simen/article/view/326. Acesso em: 27 oct. 2026.