RANGKUTI, May Hana Bilqis; LUBIS, Yeti Meliany; SINUHAJI, Simpati Mellyginta. CHALLENGES AND OPPORTUNITIES IN APPLYING ACTIVITY-BASED COSTING FOR HEALTHCARE EFFICIENCY IN HOSPITALS. Jurnal Keluarga Sehat Sejahtera, [S. l.], v. 23, n. 1, p. 261–267, 2025. DOI: 10.24114/jkss.v23i1.68298. Disponível em: https://jurnal.unimed.ac.id/2012/index.php/jkss/article/view/68298. Acesso em: 18 feb. 2026.