RAHMAWATI, Siti Meli; SUPRIATONO, Budi. IMPLEMENTASI PENGANGGARAN PARTISIPATIF DI INDONESIA. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), [S. l.], v. 4, n. 1, p. 12–20, 2019. DOI: 10.32897/jsikap.v4i1.150. Disponível em: https://jurnal.usbypkp.ac.id/index.php/sikap/article/view/150. Acesso em: 18 jun. 2026.