Gunawan, Arwan, and Jouzar Farouq Ishak. “Model Anggaran Perusahaan Berbasis Laporan Keuangan”. Indonesian Accounting Research Journal 1, no. 2 (February 25, 2021): 386-395. Accessed April 26, 2024. https://jurnal.polban.ac.id/ojs-3.1.2/iarj/article/view/2459.