Harahap, Baru. “PENGARUH RAW MATERIALS COST DAN DIRECT LABOR COST TERHADAP COST OF PRODUCTION PADA UMKM DI KOTA BATAM”. JURNAL AKUNTANSI BARELANG 5, no. 2 (September 6, 2021): 1–7. Accessed March 29, 2024. https://ejournal.upbatam.ac.id/index.php/jab/article/view/4467.