Adelya, B. I., Islamy, G. L. ., Syahira, A., Nurilah, R., & Sulbahri, R. A. (2026). Does Strategic Cost Management Matter? Evaluating its Impact on Firm Perfomance. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, 9(2), 718-733. https://doi.org/10.37481/sjr.v9i2.1460