“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, vol. 1, no. 2, pp. 126–139, Nov. 2025, Accessed: May 07, 2026. [Online]. Available: https://journal.innoscientia.org/index.php/CivicSynergy/article/view/324