ANALISIS PENGENDALIAN BIAYA OPERASIONAL DENGAN PENDEKATAN ACTIVITY BASED BUDGETING PADA UMKM KEDAI KOPI FLOTA. VARIABLE RESEARCH JOURNAL, [S. l.], v. 3, n. 03, p. 403–410, 2026. Disponível em: https://variablejournal.my.id/index.php/VRJ/article/view/341.. Acesso em: 28 jul. 2026.