Kuntadi, Cris, and Djamal Firmansyah. “Factors Affecting Budgeting: Leadership Style, System and Resource Refinement”. Journal Research of Social Science, Economics, and Management 2, no. 3 (October 27, 2022): 403 –. Accessed October 22, 2024. https://jrssem.publikasiindonesia.id/index.php/jrssem/article/view/311.