1.
Yunaniah LL, Firmansyah A. Impact of employee competency, budget planning, and ERP on the budget implementation performance. Intenational. J. financial account. management [Internet]. 2024 Dec. 6 [cited 2025 Oct. 9];6(3):333-46. Available from: https://goodwoodpub.com/index.php/ijfam/article/view/1909