EFISIENSI BERBASIS ANGGARAN: PERENCANAAN DAN PENGENDALIAN BIAYA BAHAN BAKU PADA USAHA KERUPUK SAGU. Accounting Studies and Tax Journal (COUNT), [S. l.], v. 2, n. 9, p. 699–709, 2025. DOI: 10.62207/eyt9za74. Disponível em: https://journal.ppipbr.com/index.php/count/article/view/861.. Acesso em: 23 jan. 2026.