SAFIRA, V. P.; PURNOMO, B. B.; SYAHPUTRI, A.; GIRIATI; WENDY. Budgetary Management Efficiency and Profitability in Manufacturing Firms the Moderating Role of Firm Size . Journal of Educational Management Research , [S. l.], v. 5, n. 4, p. 5026–5043, 2026. DOI: 10.61987/jemr.v5i4.2818. Disponível em: https://serambi.org/index.php/jemr/article/view/2818. Acesso em: 31 jul. 2026.