Zaky, Muhammad, Tri Widyastuti, Apollo Daito, Nurmala Ahmar, and Darmansyah. 2025. “Determinant Material Flow Cost Accounting (MFCA) in Maximizing Sustainability Performance”. TEC EMPRESARIAL 20 (2):953-91. http://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/677.