JANNAH, Izzatul; FRISCA YULIANA HUTAGALUNG; TIA RIVANI; SARIMA SIREGAR; NADIA FATHURRAHMI LAWITA; DEWI JUNITA; SUSI LESTARI. BUSINESS PROCESS DEVELOPMENT IN CENTER OF EXCELLENCE TO ENHANCE OPERATIONAL OPTIMIZATION. JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, [S. l.], v. 9, n. 1, p. 154–163, 2025. DOI: 10.30871/jama.v9i1.9393. Disponível em: https://jurnal.polibatam.ac.id/index.php/JAMA/article/view/9393. Acesso em: 14 sep. 2026.