The fraud portrait in budget planning by the regional government apparatus. Journal of Economics, Business, and Accountancy Ventura, [S. l.], v. 22, n. 1, p. 115–122, 2019. DOI: 10.14414/jebav.v22i1.1374. Disponível em: https://journal.perbanas.ac.id/index.php/jebav/article/view/1374. Acesso em: 9 aug. 2025.