Peningkatan Kapasitas Manajemen Usaha UMKM melalui Pendampingan Penerapan Activity Based Costing dalam Meningkatkan Akurasi Biaya Operasional. Civic Synergy: Journal of Multidisciplinary Service and Empowerment. 2025;1(1):64-74. Accessed February 13, 2026. https://journal.innoscientia.org/index.php/CivicSynergy/article/view/322