KONSEP DASAR PENGANGGARAN. Jurnal Intelek Dan Cendikiawan Nusantara, [S. l.], v. 2, n. 6, p. 12188–12193, 2025. Disponível em: https://jicnusantara.com/index.php/jicn/article/view/6008. Acesso em: 6 sep. 2026.