Situmorang, G.M. and Martani, D. 2023. Evaluasi Implementasi Penganggaran Berbasis Kinerja di Masa Pandemi Covid-19. Owner : Riset dan Jurnal Akuntansi. 7, 4 (Oct. 2023), 2941-2948. DOI:https://doi.org/10.33395/owner.v7i4.1694.