Trixie F. X. Mamangkey, Harijanto Sabijono, and Lady Diana Latjandu. “Analisis Penerapan Activity Based Management Untuk Meningkatkan Efisiensi Biaya Pada Hotel Peninsula Manado”. Indonesian Journal of Economics Management and Accounting, vol. 2, no. 3, Mar. 2025, pp. 1571-80, https://jurnal.intekom.id/index.php/ijema/article/view/1172.