Pangaribuan, Hisar, Bonar Alberto Pangaribuan, and Harlyn L. Siagian. “THE EFFORTS TO IMPROVE FINANCIAL PERFORMANCE AND MANAGERIAL PERFORMANCE THROUGH PARTICIPATIVE BUDGETING AND BUDGETARY CONTROL”. Distribusi - Journal of Management and Business 12, no. 1 (March 28, 2024): 103–116. Accessed September 16, 2024. https://distribusi.unram.ac.id/index.php/distribusi/article/view/506.