Fatin, Khansa, and Nureni Wijayati. “ Basic Analysis of Foreign Exchange Cost Allocation at PT X Using Activity Based Costing Method”. Quantitative Economics and Management Studies 4, no. 5 (July 1, 2023): 860-871. Accessed September 18, 2025. https://qemsjournal.org/index.php/qems/article/view/1869.