T. T. Sivano, C. . Sinta, M. . Rizkiyah, N. G. K. . Vanesca, and R. A. . Sulbahari, “Activity-Based Budgeting: Innovative Budgeting or an Efficiency Illusion? : A Systematic Literature Study”, Peradaban j econ bus, vol. 5, no. 1, pp. 200–215, Mar. 2026.