Sri Trisnaningsih, and Setyo Estiningrum. “Implementation of Responsibility Accounting System Towards Cost Control and Cost Center Performance”. Formosa Journal of Multidisciplinary Research 3, no. 4 (April 30, 2024): 1149–1158. Accessed September 5, 2026. https://journal.formosapublisher.org/index.php/fjmr/article/view/8986.