Mewengkang, Kezia Brielni Wiltin, Agus Tony Poputra, and Natalia Y. Telly Gerungai. “Time-Driven Activity-Based Costing and Room Selling Prices: A Case Study at The Sentra Hotel Manado”. The Contrarian : Finance, Accounting, and Business Research 5, no. 2 (September 5, 2026): 198–212. Accessed September 8, 2026. https://jurnal.ywnr.org/index.php/cfabr/article/view/491.