Suhendra, and Indri Septiani. “The Effect of Internal Control System, Clarity of Budget Objectives and Delegation of Authority on Managerial Performance”. Daengku: Journal of Humanities and Social Sciences Innovation 3, no. 1 (January 1, 2023): 156–166. Accessed May 24, 2026. https://qemsjournal.org/index.php/daengku/article/view/1437.