ALWAN, M. C. The Role of Flexible Budgeting in Enhancing Financial Performance Efficiency in Industrial Companies. Indonesian Journal of Law and Economics Review, [S. l.], v. 21, n. 3, p. 10.21070/ijler.v21i3.1602, 2026. DOI: 10.21070/ijler.v21i3.1602. Disponível em: https://ijler.umsida.ac.id/index.php/ijler/article/view/1602. Acesso em: 2 jul. 2026.