“Peningkatan Kapasitas Manajemen Usaha UMKM melalui Pendampingan Penerapan Activity Based Costing dalam Meningkatkan Akurasi Biaya Operasional”, Civic Synergy: Journal of Multidisciplinary Service and Empowerment, vol. 1, no. 1, pp. 64–74, Jul. 2025, Accessed: Feb. 13, 2026. [Online]. Available: https://journal.innoscientia.org/index.php/CivicSynergy/article/view/322