2021. Usulan Time-Driven Activity Based Costing System, Customer Profitability Analysis dan Sistem Pengendalian Internal pada Perusahaan Logistik. JRAP (Jurnal Riset Akuntansi dan Perpajakan). 8, 1 (Jun. 2021), 1–13. DOI:https://doi.org/10.35838/jrap.2021.008.01.01.