Determinants of budget forecast errors and their impacts on budget effectiveness: evidence from Indonesia. Journal of Economics, Business, and Accountancy Ventura, [S. l.], v. 21, n. 3, p. 391–399, 2019. DOI: 10.14414/jebav.v21i3.1468. Disponível em: https://journal.perbanas.ac.id/index.php/jebav/article/view/1468. Acesso em: 18 sep. 2025.