Dina Siti Handayani, Ridwan. Pengaruh Kejelasan Sasaran Anggaran, Sistem Pengendalian Internal dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah. Jebma [Internet]. 2024 Jun. 29 [cited 2026 Aug. 30];4(2):1073-82. Available from: https://itscience-indexing.com/jurnal/index.php/jebma/article/view/4014