DALENO, Irna Prisye; SAERANG, David Paul Elia; ELIM, Inggriani. IDENTIFIKASI NON VALUE ADDED ACTIVITY MELALUI ACTIVITY-BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI HOTEL TRAVELLO MANADO. GOING CONCERN : JURNAL RISET AKUNTANSI, [S. l.], v. 8, n. 4, 2013. Disponível em: https://ejournal.unsrat.ac.id/v3/index.php/gc/article/view/25136. Acesso em: 14 jan. 2026.