listiadi, agung, RakhmawatiDwi Yuli Rakhmawati, Meylia Elizabeth Ranu, and Raya Sulistyowati. “IMPLEMENTATION OF BALANCED SCORECARD IN BUDGET PREPARATION ”. International Environmental Conferrence on Biosustainability Advancement 3, no. 01 (October 17, 2025): 1–15. Accessed July 20, 2026. https://proceeding.unesa.ac.id/index.php/iecba/article/view/5521.