S, L. M. N., Nur, Y. ., & Reynilda, R. (2025). The Influence of Planning Quality, Effectiveness of Internal Control Systems, and Budget Availability on the Achievement of Regional Development Targets at BAPPEDA Makassar. Proceeding of Research and Civil Society Desemination, 3(1), 130–139. https://doi.org/10.37476/presed.v3i1.99