Ananda Febriyani Tarigan dan Sheila Afriliani (2025) “ANALISIS ANGGARAN TENAGA KERJA SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN BIAYA LABOR BUDGET ANALYSIS AS A COST PLANNING AND CONTROL TOOL”, INTERNATIONAL, Journal of Sharia Business Management, 4(6), hlm. 646–651. Tersedia pada: https://e-journalbarokahpublisher.com/index.php/JMBS/article/view/245 (Diakses: 26 Mei 2026).