Nurchayati, N., Herlina, H., Hartono, R., & Kiswanto, K. (2022). ANALYSIS OF THE FACTORS CAUSING TO BUDGET DISBURSEMENT AT THE END OF THE BUDGET YEAR (STUDY AT UNIVERSITAS NEGERI SEMARANG). Dinamika Akuntansi Keuangan Dan Perbankan, 11(2), 167 - 180. https://doi.org/10.35315/dakp.v11i2.9092