Fakhrurraji, A., Prasetyono, P. and Musyarofah, S. (2019) “THE PROBLEM WITH STATE FINANCE PLANNING AND BUDGETING IN HIGHER EDUCATION”, Asia Pacific Fraud Journal, 4(1), pp. 101–111. Available at: https://apfjournal.or.id/index.php/apf/article/view/105 (Accessed: 30 December 2025).