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) 5, no. 2 (August 20, 2021): 229–244. Accessed January 23, 2026. https://journalfeb.unla.ac.id/index.php/jasa/article/view/1616.