I GEDE PRAMANA YOGI ANGESTU; RIAN ANDRIANI; MIRA VERANITA. Evaluasi Perhitungan Overhead Cost IGD Berbasis Activity Based Costing Dalam Meningkatkan Efisiensi Biaya Rawat Jalan. Health Research Journal of Indonesia, [S. l.], v. 4, n. 6, p. 2899–2907, 2026. DOI: 10.63004/hrji.v4i6.1646. Disponível em: https://wpcpublisher.com/jurnal/index.php/HRJI/article/view/1646. Acesso em: 6 sep. 2026.