Abizar, Muhammmad, Muhammad Rafli, and Agung Istiaji. 2025. “Perbandingan Metode Activity Based Costing (ABC) Dalam Menghitung Harga Pokok Produksi Pada UMKM Kopi Harum Manis: A Comparison of Activity-Based Costing (ABC) Methods for Calculating the Cost of Goods Sold at the Harum Manis Coffee SME”. Jurnal Manajemen Ekonomi Dan Akuntansi 1 (4):279-86. https://doi.org/10.63921/jmaeka.v1i4.86.