Alwan, Mohammed Challoob. “The Role of Flexible Budgeting in Enhancing Financial Performance Efficiency in Industrial Companies”. Indonesian Journal of Law and Economics Review 21, no. 3 (July 1, 2026): 10.21070/ijler.v21i3.1602. Accessed July 2, 2026. https://ijler.umsida.ac.id/index.php/ijler/article/view/1602.