Donny Arif Kurniawan, and Masiyah Kholmi. “Technical Precision As the Guardian of Governance: The Independent Roles of Budget Accuracy and Enterprise Risk Management in Mitigating Budgetary Slack”. Arkus 11, no. 2 (January 15, 2026): 835-847. Accessed February 27, 2026. https://hmpublisher.com/index.php/arkus/article/view/852.