ZARKASIH HARAHAP, Imam; DEDI IRAWAN, Muhammad. Analisis Penerapan Activity-Based Costing dalam Optimalisasi Keputusan Biaya pada Sistem Informasi Berbasis Teknologi. CESS (Journal of Computer Engineering, System and Science), [S. l.], v. 11, n. 1, p. 144–160, 2026. DOI: 10.24114/cess.v11i1.71844. Disponível em: https://jurnal.unimed.ac.id/2012/index.php/cess/article/view/71844. Acesso em: 28 jan. 2026.