Herlina, H. and Rachman, A. A. (2026) “The Effect of Participation in Budgeting by Work Unit Managers and Budget Clarity on Managerial Performance with Internal Control as a Moderation Variable”, JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 10(2), pp. 282–296. doi: 10.36555/jasa.v10i2.3052.