Suhardiyah, Martha, et al. “APPLICATION OF RESPONSIBILITY ACCOUNTING AS A COST CENTER PERFORMANCE ASSESSMENT TOOL AT SUTAN RAJA AMURANG HOTEL”. International Journal of Economics, Business and Accounting Research (IJEBAR), vol. 7, no. 1, Mar. 2023, pp. 94-102, doi:10.29040/ijebar.v7i1.7154.