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 [Internet]. 2025 Nov. 30 [cited 2026 May 7];1(2):126-39. Available from: https://journal.innoscientia.org/index.php/CivicSynergy/article/view/324