Ermawati, Emmy. “Implementation of Kertowono Tea Production Process Control in Efforts to Create Production Targets at PT Perkebunan Nusantara (PTPN) XII in Lumajang”. International Journal of Accounting and Management Research 4, no. 1 (March 2, 2023): 23–32. Accessed August 28, 2025. http://178.128.120.64/index.php/ijamr/article/view/994.