Prasetya Trihatmaja, Surya, and M. Muhayin A Sidik. “Does Target Costing Always Drive Production Efficiency? A Case Study of Permata Bakery”. Jurnal sosial dan sains 5, no. 5 (May 26, 2025): 1360–1373. Accessed July 14, 2026. http://sosains.greenvest.co.id/index.php/sosains/article/view/32195.