Mahroji, Erik Nugraha, Lucky Nugroho, Anees Janee Ali, and Yananto Mihadi Putra. 2024. “Application of Value-Based Management in Management Accounting: Increasing Efficiency Through Technology Integration in the Industrial Era 4.0”. Business, Management & Accounting Journal (BISMA) 1 (3): 150-62. https://doi.org/10.70550/bisma.v1i3.62.