S. Sany, A. P. Farahdillah, A. Agusari, and R. Andini, “Analisis Penentuan Harga Jual Dengan Metode Variable Costing dan Activity Based Costing Bakso BG Laka Laka: Analysis of Selling Price Determination Using Variable Costing and Activity Based Costing Methods for BG Laka Laka Meatballs”, JMAEKA, vol. 1, no. 4, pp. 293–297, Sep. 2025.