ROHMA, F. F. Substitusi Silang Anggaran: Pola Mekanisme Penganggaran Pada Organisasi Intrakampus. AKTIVA: Journal of Accountancy and Management, [S. l.], v. 1, n. 2, p. 80–87, 2023. DOI: 10.24260/aktiva.v1i2.1256. Disponível em: https://e-journal.iainptk.ac.id/index.php/aktiva/article/view/1256. Acesso em: 4 jul. 2025.