Mahroji, Erik Nugraha, Lucky Nugroho, Anees Janee Ali, and Yananto Mihadi Putra. “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, no. 3 (November 12, 2024): 150–162. Accessed March 10, 2026. https://ejournal.bacadulu.net/index.php/bisma/article/view/62.