“Analisis Penerapan Activity Based Costing Method Dalam Pencapaian Laba Perusahaan (Study Pada Industri UKM DiJabodetabek)”. Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan, vol. 6, no. 2, Oct. 2025, pp. 237-4, https://doi.org/10.35314/iakp.v6.i2.899.