Husna, N. S., M. Hasanudin, and M. A. F. Farizi. “The Analysis of Activity-Based Management Implementation to Increase Cost Efficiency in Hotel XY Semarang”. Ilomata International Journal of Management, Vol. 3, no. 2, Apr. 2022, pp. 175-93, doi:10.52728/ijjm.v3i2.444.