Angga Indrya, D. A., K. Erawati, and N. N. Ardriani. “Implementation of a Web-Based Accrual Accounting Information System Using the Variable Costing Method”. International Journal of Application Computer Science and Informatic Engineering, Vol. 6, no. 1, Mar. 2026, pp. 1-13, https://infoteks.org/journals/index.php/acsie/article/view/296.