I Gede Pramana Yogi Angestu, Rian Andriani, dan Mira Veranita. “Evaluasi Perhitungan Overhead Cost IGD Berbasis Activity Based Costing Dalam Meningkatkan Efisiensi Biaya Rawat Jalan”. Health Research Journal of Indonesia 4, no. 6 (Agustus 31, 2026): 2899–2907. Diakses September 6, 2026. https://wpcpublisher.com/jurnal/index.php/HRJI/article/view/1646.