Harmana, I Made Dwi. “Penerapan Metode Activity Based Costing System Dalam Menentukan Tarif Rawat Inap”. Journal of Public and Business Accounting 1, no. 2 (December 21, 2020): 54-63. Accessed May 5, 2025. https://v3.publishing-widyagama.ac.id/index.php/jopba/article/view/120.