Implementasi Activity Based Costing Pada UMKM. Journal of Economics, Management, and Business, [S. l.], v. 2, n. 2, p. 53–63, 2023. DOI: 10.32699/magna.v2i2.5408. Disponível em: https://ojs.unsiq.ac.id/index.php/magna/article/view/5408. Acesso em: 26 nov. 2025.