“IDENTIFIKASI NON VALUE ADDED ACTIVITY MELALUI ACTIVITY-BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI HOTEL TRAVELLO MANADO”, GC-JRA, vol. 8, no. 4, Dec. 2013, Accessed: Sep. 13, 2026. [Online]. Available: https://ejournal.unsrat.ac.id/v3/index.php/gc/article/view/25136