Silvia Resti, and Andre Bustari. “ANALISIS VARIABEL COSTING TERHADAP PASIEN RAWAT INAP KELAS I DAN STANDAR PELAYANAN MINIMAL (SPM) DI RSUP DR. M. DJAMIL PADANG”. Pareso Jurnal, vol. 1, no. 1, July 2020, pp. 85-94, https://ejurnal-unespadang.ac.id/index.php/PJ/article/view/52.