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Tesya Sisilia Lupa, Natalia Y. T. Gerungai and Priscilia Weku 2023. Analysis of the Implementation of Activity Based Costing to Increase Cost Efficiency at Hotel Mel’s in Manado. Formosa Journal of Applied Sciences. 2, 10 (Nov. 2023), 2551–2572. DOI:https://doi.org/10.55927/fjas.v2i10.6532.