Pasoloran, Oktavianus, and Lisa Kurniasari Wibisono. “Empatic Budgeting Model: Study of Regional Budgeting In Tana Toraja Regency”. Devotion : Journal of Research and Community Service, vol. 3, no. 13, Nov. 2022, pp. 2278-8, doi:10.36418/dev.v3i13.290.