SITUMORANG, G. M.; MARTANI, D. . Evaluasi Implementasi Penganggaran Berbasis Kinerja di Masa Pandemi Covid-19. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 7, n. 4, p. 2941-2948, 2023. DOI: 10.33395/owner.v7i4.1694. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/1694. Acesso em: 4 may. 2026.