NIRWANA, Nihlatul Qudus Sukma; NURASIK. Buku Ajar Perencanaan Dan Penganggaran Bisnis. Umsida Press, [S. l.], p. 1–155, 2021. DOI: 10.21070/2020/978-623-6833-93-3. Disponível em: https://press.umsida.ac.id/index.php/umsidapress/article/view/978-623-6833-93-3. Acesso em: 6 jul. 2025.