BONIFASIUS H. TAMBUNAN; SIPAYUNG, Rizki Christian. Reformasi Anggaran, Partisipasi Penyusunan Anggaran, Pengendalian Internal, Kualitas Anggaran Melalui Konflik Kepentingan . Jurnal Proaksi, [S. l.], v. 11, n. 4, p. 719–738, 2024. DOI: 10.32534/jpk.v11i4.6446. Disponível em: https://www.e-journal.umc.ac.id/index.php/JPK/article/view/6446. Acesso em: 19 oct. 2026.