TARUMANEGARA, A.; YULIA BAHREN, R. The Role of Operational Cost Management in Improving Return on Assets (ROA) in the Hospitality Industry. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, [S. l.], v. 8, n. 2, p. 1067–1077, 2026. DOI: 10.47467/alkharaj.v8i2.11477. Disponível em: https://journal-laaroiba.com/ojs/index.php/alkharaj/article/view/11477. Acesso em: 31 may. 2026.