Ayuningtyas, Nurul. “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, no. 2 (December 6, 2018): 277-284. Accessed January 20, 2025. https://ojs.widyagamahusada.ac.id/index.php/JIK/article/view/46.