Sarasanty, D., and Erna Tri Asmorowati. “IMPLEMENTATION OF THE ACTIVITY BASED COSTING METHOD IN CONSTRUCTION ”. Jurnal Pensil : Pendidikan Teknik Sipil, Vol. 12, no. 1, Jan. 2023, pp. 77 -86, doi:10.21009/jpensil.v12i1.32323.