“ANALISIS EFESIENSI ANGGARAN DAN REALISASI BIAYA OPERASIONAL PADA CV SOLATA TRAVEL”, jurnal-ulet, vol. 5, no. 2, pp. 83–100, Oct. 2021, Accessed: Feb. 27, 2026. [Online]. Available: https://ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/184