MEMAHAMI STRATEGI IMPLEMENTASI SISTEM PENGENDALIAN MANAJEMEN KOMPREHENSIF. BALANCE: Jurnal Akuntansi, Auditing dan Keuangan, [S. l.], v. 15, n. 1, p. 34–73, 2018. Disponível em: https://ejournal.atmajaya.ac.id/index.php/BALANCE/article/view/75. Acesso em: 12 aug. 2026.