Valentina Monoarfa, Yuliana Lepa, and Dinarova Salsavia Datau. “Analisis Hasil Perhitungan Harga Pokok Produksi Metode Full Costing Vs Variabel Costing Pada UMKM BMS Kota Gorontalo”. ManBiz: Journal of Management and Business 3, no. 2 (November 3, 2024): 236 –. Accessed April 30, 2026. https://journal-laaroiba.com/ojs/index.php/manbiz/article/view/5567.