Ananda Febriyani Tarigan, dan Sheila Afriliani. “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, no. 6 (Desember 31, 2025): 646–651. Diakses Mei 26, 2026. https://e-journalbarokahpublisher.com/index.php/JMBS/article/view/245.