Penerapan Akuntansi Pertanggungjawaban sebagai Alat Penilaian Kinerja Pusat Biaya PT. Gudang Garam Tbk. Jurnal Simki Economic, [S. l.], v. 3, n. 2, p. 41–53, 2021. DOI: 10.29407/jse.v3i2.28. Disponível em: https://jurnal.unpkediri.ac.id/index.php/JSE/article/view/28. Acesso em: 27 feb. 2026.