Adam, Moh. Nasrul Setiawan. “Analysis of the Determination of Standard and Actual Raw Material Cost Calculations at PT Cipta Frima”. Athena: Journal of Social, Culture and Society 2, no. 2 (May 9, 2024): 325–331. Accessed December 22, 2024. https://journal.mediadigitalpublikasi.com/index.php/athena/article/view/245.