Sundana, H., S. Supardi, and H. Fitriyah. “Budget Planning Strategy, Revenue And Control Of Non-Revenue Water (NRW) On Financial Performance Through SOP (Standard Operating Procedure) As An Intervening Variable At Perumda Air Minum Tirta Raharja Bandung”. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, Vol. 13, no. 4, Sept. 2025, pp. 3285–3300, doi:10.37676/ekombis.v13i4.8239.