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Thinni Nurul Rochmah, - and A.E Sutikno, - and M. Dahlui, - and M. Bagus Qomaruddin, - and Ernawaty, - (2020) Cost variance of health services at PHC hospital, Surabaya, Indonesia: Operational audit. Utopia Y Praxis Latinoamericana, 25 (2). pp. 13-23. ISSN 2477-9555