Hidyatussadhikin, Jumadil Saputra, Murhaban, Rayyan Firdaus, M. Natsir Mahmud Nur,. «The Relationship of Budget Target, Budget Emphasis, and Ethics on Budget Gaps». Opción 35, no. 89 (julio 30, 2019): 533-553. Accedido agosto 2, 2025. http://www.produccioncientifica.luz.edu.ve/index.php/opcion/article/view/24430.