Substitusi Silang Anggaran: Pola Mekanisme Penganggaran Pada Organisasi Intrakampus
Purpose: This pentair hose study aims to investigate budgeting practices in intracampus organizations.Budgeting is a key activity that has the potential to cause dysfunctional behavior and irregularities in the organization.The development of the literature shows that fraud that occurs at the higher education level is one of the predictors of fraud