PUSAT PERTANGGUNGJAWABAN, PUSAT BIAYA, DAN PUSAT PENDAPATAN. Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi, [S. l.], v. 24, n. 11, p. 1631–1640, 2025. Disponível em: https://cibjournal.com/index.php/musytari/article/view/895. Acesso em: 3 oct. 2026.