Nopriati, N., and S. S. Mintalangi. “Idle Capacity and Special-Order Profitability: A Differential Cost Analysis on 88 Marijo Pinrang’s Boneless Milkfish Production”. Riset Akuntansi Dan Manajemen Pragmatis, vol. 4, no. 1, July 2026, pp. 38-58, doi:10.58784/ramp.469.