Widyasari, N. A., Zakaria, A., & Pahala, I. (2026). Analysis of the Implementation of Good Governance Principles in the First-Year Budget Absorption Performance of Foreign Loans and Grants (PHLN) Projects at the Ministry of Health. Review of Ethics in Sustainable Finance and Accounting, 1(2), 103-111. https://doi.org/10.70865/resfa.v1i2.214