Abizar, M.; Rafli, M.; Istiaji, A. Perbandingan Metode Activity Based Costing (ABC) Dalam Menghitung Harga Pokok Produksi Pada UMKM Kopi Harum Manis: A Comparison of Activity-Based Costing (ABC) Methods for Calculating the Cost of Goods Sold at the Harum Manis Coffee SME. JMAEKA 2025, 1, 279-286.