listiadi, agung, RakhmawatiDwi Yuli Rakhmawati, Meylia Elizabeth Ranu, and Raya Sulistyowati. “IMPLEMENTATION OF BALANCED SCORECARD IN BUDGET PREPARATION ”. International Economic Conference of Business and Accounting 3, no. 01 (October 17, 2025): 1–15. Accessed December 4, 2025. https://proceeding.unesa.ac.id/index.php/iecba/article/view/5521.