Lumban Gaol, Hirim Sarimauli, and Eka Daryanto. “BIAYA SATUAN BERDASARKAN ACTIVITY BASED COSTING DI SDN 173416 SIPITUHUTA KABUPATEN HUMBANG HASUNDUTAN”. EducanduM 11, no. 1 (May 16, 2019). Accessed July 3, 2025. https://jurnal.unimed.ac.id/2012/index.php/em/article/view/13208.