RUPANG, Sariani Maya; SAYITNO, Surya Anggraeni. Management Accounting Systems and Cost Efficiency In Small Retail Businesses. Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan, [S. l.], v. 21, n. 2, p. 417–423, 2026. DOI: 10.32832/neraca.v21i2.25079. Disponível em: https://ejournal.uika-bogor.ac.id/index.php/neraca/article/view/25079. Acesso em: 15 oct. 2026.