Dari dua definisi senjangan anggaran yang dikemukakan para ahli tersebut, dapat disimpulkan bahwa senjangan anggaran adalah suatu kesenjangan yang dilakukan oleh manajer bawahan ketika ia turut berpartisipasi dalam penyusunan anggaran, dengan memberikan usulan dan estimasi anggaran yang tidak sesuai dengan kapasitas sesungguhnya yang dimiliki, atau tidak sesuai dengan sumberdaya yang sebenarnya dibutuhkan, dengan maksud agar…
Category: Women Fashion
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