Hartati, N., Abdul Halim, and Oluwatoyin Muse Johnson Popoola. “Exploring The Perception of BPBD Apparatus on Disaster Budgeting Using a Phenomenological Approach”. Riset Akuntansi Dan Keuangan Indonesia, vol. 9, no. 1, May 2023, pp. 109-24, doi:10.23917/reaksi.v9i1.4290.