Patty, Jancen Roland. “BUDGET FORECAST ERRORS AND BUDGET DEVIATION: FINANCIAL CAPABILITY INDEX AS MODERATING VARIABLE”. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, vol. 5, no. 2, Dec. 2019, pp. 157-75, doi:10.28986/jtaken.v5i2.353.