ROCHMAH, T., SUTIKNO, A., DAHLUI, M. and QOMARUDDIN, M. (2020) “Cost variance of health services at PHC hospital, Surabaya, Indonesia: Operational audit”, Utopía y Praxis Latinoamericana, 25(1), pp. 13-23. Available at: http://www.produccioncientificaluz.org/index.php/utopia/article/view/32079 (Accessed: 6December2025).