Jabut, O. and Rinaldi, R. (2026) “Activity-Based Costing for Marketing Cost Allocation: A Driver of Market Penetration Strategy in Yogyakarta’s Batik Small and Medium Enterprises”, Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 9(2), pp. 15049-15057. doi: 10.31538/iijse.v9i2.10942.