ADITYA, Fadly. The Role of Cost Management Knowledge as Moderation: Participatory Budgeting, Clarity of Budget Objectives, Managerial Performance. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), [S. l.], v. 5, n. 2, p. 229–244, 2021. DOI: 10.36555/jasa.v5i2.1616. Disponível em: https://journalfeb.unla.ac.id/index.php/jasa/article/view/1616. Acesso em: 23 jan. 2026.