Puspasari, Dyah, and Albertus Danang Abi. 2026. “Applying Cost–Volume–Profit Analysis to Profit Planning in The Indonesian Palm Oil Industry: A Case Study of PT Sampoerna Agro Tbk”. Journal of Applied Business, Taxation and Economics Research 5 (6):1175-84. https://doi.org/10.54408/jabter.v5i6.677.