Marlina, Evi, Siti Samsiah, and Hendri Ali Ardi. “Analisis Pengaruh Activity Based Costing Terhadap Keunggulan Bersaing Dan Kinerja Perguruan Tinggi”. Jurnal Akuntansi dan Ekonomika 8, no. 1 (June 18, 2018): 64–74. Accessed May 7, 2026. https://ejurnal.umri.ac.id/index.php/jae/article/view/697.