Demsina Sinaga, Y., and A. A. Hermawan. “INCREASING THE COMPANY’S PROFITABILITY AND COST EFFICIENCY THROUGH THE IMPLEMENTATION OF ACTIVITY-BASED MANAGEMENT, VALUE CHAIN, AND PESTEL ”. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, Vol. 6, no. 2, Dec. 2023, pp. 287-09, doi:10.29303/akurasi.v6i2.371.