Endriani, T., A. Indrawan, and E. Martaseli. “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, vol. 24, no. 1, Jan. 2026, pp. 174-81, doi:10.31253/pe.v24i1.4037.