NEGARA, P. K.; HANDAJANI, L.; EFFENDY, L. Studi Kasus Fenomena Tingkat Serapan Anggaran pada Satuan Kerja Perangkat Daerah. Journal of Accounting and Investment, [S. l.], v. 1, n. 2, p. 76–91, 2017. DOI: 10.18196/jai.190193. Disponível em: https://journal.umy.ac.id/index.php/ai/article/view/2658. Acesso em: 10 may. 2025.