Harefa, Josman, and Poniman. 2025. “Penerapan Metode Activity Based Costing for Water Footprint Accounting Pada Usaha Laundry Coin Kota Batam”. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 7 (4):1598 -. https://doi.org/10.47467/alkharaj.v7i4.6746.