Hasan, Hismawati, Ratno Adrianto, and Ike Anggraeni. “Comparison of Hemodialysis Service Cost Effectiveness Using Activity-Based Cost Approach With Hospital Cost and Cost Recovery Rate in Regional Public Hospital IA Moeis Samarinda”. Window of Health : Jurnal Kesehatan (October 22, 2025): 450-462. Accessed January 26, 2026. https://jurnal.fkmumi.ac.id/index.php/woh/article/view/1485.