SOLIKAH, Nikmatul; MIHARSO, Apit; MAULA, Farisa Nur. Implementasi Activity Based Costing dan Activity Based Management sebagai Upaya Optimalisasi Biaya Produksi dan Profitabilitas Pada PT Energy Lautan Nusantara Kabupaten Malang . JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and Administration, [S. l.], v. 1, n. 4, p. 577–591, 2026. Disponível em: https://journal.megantaraabdinusa.org/index.php/jebmafa/article/view/222. Acesso em: 9 oct. 2026.