YUNANIAH, L. L.; FIRMANSYAH, A. Impact of employee competency, budget planning, and ERP on the budget implementation performance. International Journal of Financial, Accounting, and Management, [S. l.], v. 6, n. 3, p. 333–346, 2024. DOI: 10.35912/ijfam.v6i3.1909. Disponível em: https://goodwoodpub.com/index.php/ijfam/article/view/1909. Acesso em: 5 aug. 2025.