Tumiar Deliana Gultom, Kholifah Kholifah, and Ratih Kusumastuti. “Faktor-Faktor Yang Mempengaruhi Keberhasilan Implementasi Activity-Based Costing (ABC) Di Indonesia”. Jurnal Mutiara Ilmu Akuntansi 2, no. 1 (December 6, 2023): 332–339. Accessed May 12, 2026. https://scientivapress.org/index.php/jumia/article/view/2403.