Hartati, Sri, and Puji Harto. “The Influence of Performance-Based Budgeting, Clarity of Budget Targets and Internal Control Systems on Budget Performance Accountability of Work Units: Studies at the Financial Services Authority”. The International Journal of Social Sciences World (TIJOSSW), vol. 7, no. 1, Jan. 2025, pp. 38-48, https://www.growingscholar.org/journal/index.php/TIJOSSW/article/view/497.