“Analisis Penerapan Activity-Based Costing Dalam Optimalisasi Keputusan Biaya Pada Sistem Informasi Berbasis Teknologi”. CESS (Journal of Computer Engineering, System and Science), vol. 11, no. 1, Jan. 2026, pp. 144-60, https://doi.org/10.24114/cess.v11i1.71844.