Peningkatan Kapasitas Manajemen Usaha UMKM Melalui Pendampingan Perhitungan Harga Pokok Produksi (HPP) dengan Pendekatan Activity Based Costing (ABC). Civic Synergy: Journal of Multidisciplinary Service and Empowerment. 2025;1(2):126-139. Accessed May 7, 2026. https://journal.innoscientia.org/index.php/CivicSynergy/article/view/324