PENERAPAN ACTIVITY BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI BIAYA PADA HOTEL BELA TERNATE. Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi, [S. l.], v. 25, n. 1, p. 5281–5290, 2025. Disponível em: https://cibjournal.com/index.php/musytari/article/view/4846. Acesso em: 3 oct. 2026.