Galumbang Hutagalung, and Dedek Sri Ulina Sihombing. “PENGANGGARAN PERUSAHAAN”. Yayasan Drestanta Pelita Indonesia, vol. 6, no. 1, Apr. 2022, pp. 1-60, https://publisher.yayasandpi.or.id/index.php/dpipress/article/view/17.