, ; 						, ; 						, .
 DETERMINAN SENJANGAN ANGGARAN.
<strong>Bilancia : Jurnal Ilmiah Akuntansi</strong>, [S.l.], v. 4, n. 3, sep. 2020.
ISSN 2685-5607.
Available at: &lt;<a href="https://ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/article/view/679" target="_new">https://ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/article/view/679</a>&gt;. Date accessed: 16 feb. 2026.