Husein, Hartina. “Analisis Perhitungan Tarif Retribusi Menara Telekomunikasi Menggunakan Activity Based Costing”. Kupna Akuntansi: Kumpulan Artikel Akuntansi 2, no. 1 (November 27, 2021): 1-11. Accessed May 6, 2024. https://ojs3.unpatti.ac.id/index.php/kupna/article/view/4659.