Ammar, Muhammad Faishal, Fadel Zaidan Athallah, and Resi Ariyasa Qadri. 2026. “Audit More With Less? Exploring the Dynamics of Risk-Based Audit During Budget Efficiency for Customs and Excise Oversight”. QOSIM : Jurnal Pendidikan Sosial & Humaniora 4 (3):488-509. https://doi.org/10.61104/jq.v4i3.6099.