Handoko, Tri Akbar, Syamsul Pahmi, Gozali Gozali, Mahsun Mahsun, and Zulkarnain Zulkarnain. “Indonesian Government Budget Efficiency, Concerns and Its Impact on the Tourism Sector: A qualitative study”. Journal of Rural Tourism 3, no. 1 (February 10, 2025). Accessed May 9, 2025. https://ruraltourism.borneonovelty.com/index.php/jort/article/view/50.