Supra, Deswati. " ANALISIS PERHITUNGAN HARGA POKOK SEWA KAMAR BERDASARKAN ACTIVITY BASED COSTING SYSTEM PADA HOTEL RANGGONANG SEKAYU." Jurnal Ilmiah Akuntansi Rahmaniyah [Online], 3.2 (2020): 86 - 102. Web. 7 Jun. 2026