RANDAN, Ilyona Risty; ZARKASI, Aisyah; PARINDING, Irene Ipal; ABBAS, Nur Abshari; MUBARAQ, Muhammad Raihan. Optimalisasi Profitabilitas UMKM Melalui Implementasi Activity Based Costing (ABC) dan Identifikasi Aktivitas Bernilai Tambah. ARRUS Jurnal Pengabdian Kepada Masyarakat, [S. l.], v. 5, n. 1, p. 7–13, 2026. DOI: 10.35877/454RI.abdiku4886. Disponível em: https://journal.arrus.id/index.php/abdiku/article/view/4886. Acesso em: 4 jun. 2026.