Demsina Sinaga, Yanti, and Ancella 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 6, no. 2 (December 28, 2023): 287-309. Accessed November 24, 2024. https://akurasi.unram.ac.id/index.php/akurasi/article/view/371.