Supriyono, Bambang Satriawan, Irfan, and Muammar Khaddafi, “THE INFLUENCE OF HUMAN RESOURCES QUALITY, BUDGET PLANNING AND ORGANIZATIONAL COMMITMENT ON BUDGET ABSORPTION WITH THE USE OF INFORMATION TECHNOLOGY AS A MODERATING VARIABLE IN LOCAL EQUIPMENT ORGANIZATIONS IN KARIMUN DISTRICT”, IJSET, vol. 2, no. 1, pp. 1100–1114, Dec. 2022.