PUTRI NUR, Amelia; MUKHTARUDDIN. CONTROVERSY OF ACTIVITY-BASED COSTING: EFFICIENCY OR COST-SAVING DISTORTION? A CONTINGENCY THEORY PERSPECTIVE. Jurnal Manajemen Perbankan Keuangan Nitro, [S. l.], v. 9, n. 2, p. 01–10, 2026. Disponível em: https://ojs.nitromks.ac.id/JMPKN/article/view/894. Acesso em: 17 may. 2026.