REFERENSI
Buku / Textbook Internasional (Referensi Utama)
Marlowe, J. (2016). Capital budgeting: A guide for local governments. Washington, DC: International City/County Management Association.
Marlowe, J., Rivenbark, W. C., & Vogt, A. J. (2018). Financial strategy for public managers. Washington, DC: CQ Press.
Wild, J. J., Shaw, K. W., & Chiappetta, B. (2022). Financial and managerial accounting: Information for decisions (9th ed.). New York, NY: McGraw-Hill Education.
Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2020). Managerial accounting: Tools for business decision making (9th ed.). Hoboken, NJ: Wiley.
Jurnal Internasional Bereputasi (Terindeks Scopus)
Hansen, S. C., Otley, D. T., & Van der Stede, W. A. (2003). Practice developments in budgeting: An overview and research perspective. Journal of Management Accounting Research, 15(1), 95–116. https://doi.org/10.2308/jmar.2003.15.1.95
Libby, T., & Lindsay, R. M. (2010). Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research, 21(1), 56–75. https://doi.org/10.1016/j.mar.2009.10.003
Scapens, R. W., & Bromwich, M. (2010). Management accounting research: 20 years on. Management Accounting Research, 21(4), 278–284. https://doi.org/10.1016/j.mar.2010.08.003
Jurnal Internasional Fokus Budgeting Publik (Scopus / Hybrid OA)
Anessi-Pessina, E., Barbera, C., Sicilia, M., & Steccolini, I. (2016). Public sector budgeting: A European review of accounting and public management journals. Accounting, Auditing & Accountability Journal, 29(3), 491–519. https://doi.org/10.1108/AAAJ-06-2015-2098
Jurnal Nasional (Open Access – Relevan Budgeting)
Azhar, A., & Syarif, F. (2025). Budgeting for small business: A literature review. Jurnal Ilmiah Akuntansi Kesatuan, 13(1), 45–58. https://jurnal.ibik.ac.id/index.php/jiakes/article/view/2686
Rahmawati, D., & Hidayat, R. (2023). Zero-based budgeting sebagai strategi peningkatan efisiensi anggaran. Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi, 5(2), 112–124. https://journal.areai.or.id/index.php/anggaran/article/view/1007
Sari, M., & Putra, A. (2022). Peranan anggaran belanja sebagai alat perencanaan dan pengendalian manajemen. Jurnal Akuntansi Keuangan dan Perpajakan, 4(1), 1–12. https://jurnal.globalscients.com/index.php/jakp/article/view/232