Viray M. Financial Administration of the Internal Revenue Allotment (IRA) Among Barangays in Bayugan City, Agusan de Sur, Philippines. JAPS [Internet]. 2021 Jun. 1 [cited 2025 Aug. 23];5(1):1-21. Available from: https://ejournal.uki.ac.id/index.php/japs/article/view/3115