SITOMPUL, Andreas Sebastian; SARIBU, Ardin Dolok; SITINJAK, Putri Melati; LAIA, Hosea; BR SIMANGUNSONG, Yulia Gressella. Diferensiasi Substansial Sistem Activity Based Costing dan Sistem Tradisional Pada Industri Perbankan. Innovative: Journal Of Social Science Research, [S. l.], v. 4, n. 4, p. 7342–7354, 2024. DOI: 10.31004/innovative.v4i4.12965. Disponível em: https://j-innovative.org/index.php/Innovative/article/view/12965. Acesso em: 15 may. 2026.