ANDRIANI, Ikha; ISMAYANTI; WAHYUNI, Widia; NOVITASARI; HASAN, Asriani. Analisis Distorsi Biaya dan Hidden Costs pada Produk Kompleks dan Standar UMKM Berbasis Activity-Based Management. Jurnal Riset Akuntansi Politala, [S. l.], v. 9, n. 2, p. 344–353, 2026. DOI: 10.34128/jra.v9i2.676. Disponível em: https://jra.politala.ac.id/index.php/JRA/article/view/676. Acesso em: 10 jul. 2026.