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REFERENSI


                                                                           th
                        Hansen, Mowen, Guan (2009). Cost Management, 6  Edition. Mason Ohio: South
                             Western Cengage Learning.

                        Langfield-Smith, Thorne and Hilton (2012). Management Accounting: Information
                                                               th
                             for creating and managing value, 6  Edition. New South Wales: McGraw Hill
                             Australia Pty Limited.








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