Tarumanegara, A., & Yulia Bahren, R. (2026). The Role of Operational Cost Management in Improving Return on Assets (ROA) in the Hospitality Industry. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 8(2), 1067–1077. https://doi.org/10.47467/alkharaj.v8i2.11477