Analysis of Competency, Integrity, And Capability on The Performance Of Information System Based Budget Planning. Journal of Business Innovation and Accounting Research, [S. l.], v. 2, n. 3, p. 104–110, 2025. DOI: 10.56442/68b78s62. Disponível em: https://educo-insight.com/journal/index.php/jbiar/article/view/19. Acesso em: 28 may. 2026.