Nellita Theresya Takalamingan, Stanly W. Alexander and Sherly Pinatik 2024. Analysis of the Application of Responsibility Accounting as a Cost Center Performance Assessment Tool at the Sintesa Peninsula Manado Hotel. Indonesian Journal of Entrepreneurship and Startups. 2, 1 (Jan. 2024), 17–34. DOI:https://doi.org/10.55927/ijes.v2i1.9650.