RAHMAT KURNIAWAN; ELVIRA LUTHAN; RIZA RENI YENTI; YURNIWATI; SRI DARYANTI ZEIN. Influence of Budget Planning, Implementation, and HR Competence on Absorption with Organizational Commitment as Moderator. International Journal Of Humanities Education and Social Sciences (IJHESS) , [S. l.], v. 5, n. 1, 2025. DOI: 10.55227/ijhess.v5i1.1845. Disponível em: https://ijhess.com/index.php/ijhess/article/view/1845. Acesso em: 27 aug. 2026.