TRIXIE F. X. MAMANGKEY; HARIJANTO SABIJONO; LADY DIANA LATJANDU. Analisis Penerapan Activity Based Management Untuk Meningkatkan Efisiensi Biaya Pada Hotel Peninsula Manado. Indonesian Journal of Economics Management and Accounting, [S. l.], v. 2, n. 3, p. 1571–1580, 2025. Disponível em: https://jurnal.intekom.id/index.php/ijema/article/view/1172. Acesso em: 25 may. 2026.