YATI NURHAJATI. BEYOND BUDGETING IMPLEMENTING. JRAK (Jurnal Riset Akuntansi dan Bisnis), [S. l.], v. 1, n. 1, p. 138–157, 2015. Disponível em: https://jurnal.plb.ac.id/index.php/JRAK/article/view/99. Acesso em: 21 sep. 2025.