Rahmadani, D., Wahyuningsih, N., & Rokhlinasari, S. (2024). Efisiensi Melalui Analisis Non Value Added Berbasis Activity-Based Management: Studi pada Bento Kopi Cirebon. Journal of Sharia Accounting and Tax, 2(2), 321–337. https://doi.org/10.70095/jsat.v2i2.273