KUTIKA, Reika Fichristika; SAERANG, David P. E.; GERUNGAI, Natalia Y. T. ANALISIS NON VALUE ADDED ACTIVITY MELALUI PENERAPAN ACTIVITY BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI PT. INDOFOOD CBP SUKSES MAKMUR, Tbk CABANG BITUNG. GOING CONCERN : JURNAL RISET AKUNTANSI, [S. l.], v. 13, n. 02, 2018. Disponível em: https://ejournal.unsrat.ac.id/v3/index.php/gc/article/view/19632. Acesso em: 14 jan. 2026.