VANESA, Ernita Dian; 						ASDANI, Andi; 						SUMIADJI, Sumiadji.
 Optimalisasi Kebijakan Tarif Layanan Kesehatan Dengan Activity Based Costing (ABC) Dan Activity Based Management (ABM) Pada IHC Rumah Sakit Toeloengredjo (HVA) Pare Kediri.
<strong>JCA (Jurnal Cendekia Akuntansi)</strong>, [S.l.], v. 6, n. 2, p. 46-60, dec. 2025.
ISSN 2723-0090.
Available at: &lt;<a href="https://ejournal.uniska-kediri.ac.id/index.php/akuntansi/article/view/7137" target="_new">https://ejournal.uniska-kediri.ac.id/index.php/akuntansi/article/view/7137</a>&gt;. Date accessed: 23 jan. 2026.
doi: <a href="https://doi.org/10.32503/akuntansi.v6i2.7137">https://doi.org/10.32503/akuntansi.v6i2.7137</a>.