“Penerapan Departementalisasi dalam Pengendalian Biaya Overhead pada CV Embun Cipta Kreasindo”, JES, vol. 1, no. 3, pp. 152–157, May 2026, Accessed: Jul. 12, 2026. [Online]. Available: https://journal.lenteramulia.org/index.php/jes/article/view/115