Endriani, Tiara, Andri Indrawan, and Evi Martaseli. 2026. “Analysis Of Management Accounting Implementation In Cost Planning And Control In The Retail Industry (Case Study At CV. Arafa Berkah Indonesia)”. Primanomics : Jurnal Ekonomi & Bisnis 24 (1):174-81. https://doi.org/10.31253/pe.v24i1.4037.