Fitriyani, Fara, and Dwi Ratmono. “Reducing Budgetary Slack through Government Internal Control System: Insights from Structural Equation Modelling and Artificial Neural Network Approach”. Journal of Accounting and Investment 25, no. 3 (October 18, 2024): 935–953. Accessed October 1, 2025. https://journal.umy.ac.id/index.php/ai/article/view/21810.