BERLIANA, Annisa; SIDQI, Maulana Akbar; SETYARINI, Any. Variance Analysis between Budget and Implementation Plans in Cost Planning and Control. Economics and Business Solutions Journal, [S. l.], v. 10, n. 1, p. 151–170, 2026. DOI: 10.26623/ebsj.v10i1.13616. Disponível em: https://journals.usm.ac.id/index.php/ebsj/article/view/13616. Acesso em: 29 jun. 2026.