SIVANO, T. T.; SINTA, C. .; RIZKIYAH, M. .; VANESCA, N. G. K. .; SULBAHARI, R. A. . Activity-Based Budgeting: Innovative Budgeting or an Efficiency Illusion? : A Systematic Literature Study. Peradaban Journal of Economic and Business, [S. l.], v. 5, n. 1, p. 200–215, 2026. DOI: 10.59001/pjeb.v5i1.812. Disponível em: https://jurnal.peradabanpublishing.com/index.php/PJEB/article/view/812. Acesso em: 4 apr. 2026.