Smart Costing berbasis Activity Based Costing dalam Efisiensi Operasional UMKM Alawi Nunukan Regency. NUSAMBA [Internet]. 2026 Apr. 27 [cited 2026 Apr. 28];11(1):15-27. Available from: https://ojs.unpkediri.ac.id/index.php/manajemen/article/view/25424