HUBUNGAN MANUSIA DAN SISTEM PENGANGGARAN. Jurnal Bisnis dan Akuntansi, [S. l.], v. 3, n. 3, p. 533–542, 2019. Disponível em: https://jurnaltsm.id/index.php/JBA/article/view/530. Acesso em: 21 may. 2026.