Ayuningtyas, Nurul. 2018. “Penghitungan Unit Cost Pelayanan Operasi Sectio Caesarea Dengan Metode Activity Based Costing Di Instalasi Kamar Operasi RSU X Surabaya”. Jurnal Ilmiah Kesehatan Media Husada 6 (2), 277-84. https://doi.org/10.33475/jikmh.v6i2.46.