PINONTOAN, T.; TIRAYOH, V.; SUWETJA, I. G. Penerapan Metode Activity Based Costing Dalam Perhitungan Tarif Kamar Pada Hotel Sapadia Kotamobagu. Indonesian Journal of Economics Management and Accounting, [S. l.], v. 3, n. 9, p. 2952–2963, 2026. Disponível em: https://jurnal.intekom.id/index.php/ijema/article/view/2427. Acesso em: 27 oct. 2026.