ANALISIS EFESIENSI ANGGARAN DAN REALISASI BIAYA OPERASIONAL PADA CV SOLATA TRAVEL. JURNAL ULET (Utility, Earning and Tax), [S. l.], v. 5, n. 2, p. 83–100, 2021. Disponível em: https://ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/184. Acesso em: 27 feb. 2026.