POANDY, J. “Analisis Penerapan Activity Based Costing System Dalam Menentukan Harga Pokok Kamar Pada The Belagri Hotel and Convention Sorong”. Jurnal Pitis AKP, Vol. 1, no. 1, July 2017, pp. 16-25, doi:10.32531/jakp.v1i1.43.