Implementasi Activity-Based Costing Pada UMKM. Journal of Economic, Management, Accounting and Technology, [S. l.], v. 2, n. 1, p. 69–78, 2019. DOI: 10.32500/jematech.v2i1.576. Disponível em: https://ojs.unsiq.ac.id/index.php/jematech/article/view/576. Acesso em: 26 nov. 2025.