Rita JD Atarwaman, Febriana Romauli Manurung, Nurhamna Rahmatulah, and Chusnul Tehuayo, “THE EFFECT OF BUDGET PARTICIPATION ON THE ACCURACY OF PROFIT PLANNING: AN EMPIRICAL STUDY ON MSMES TYPICAL SOUVENIRS OF AMBON”, MICJO, vol. 3, no. 1, pp. 44–55, Jan. 2026.