Solikah, Nikmatul, Apit Miharso, and Farisa Nur Maula. “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 1, no. 4 (September 30, 2026): 577–591. Accessed October 9, 2026. https://journal.megantaraabdinusa.org/index.php/jebmafa/article/view/222.