Pangaribuan, B., Pangaribuan, H. and Siagian, H. 2024. THE EFFORTS TO IMPROVE FINANCIAL PERFORMANCE AND MANAGERIAL PERFORMANCE THROUGH PARTICIPATIVE BUDGETING AND BUDGETARY CONTROL. Distribusi - Journal of Management and Business. 12, 1 (Mar. 2024), 103–116. DOI:https://doi.org/10.29303/distribusi.v12i1.470.