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Rochmah, Thinni Nurul and Sutikno, Antonius Edwin and Dahlui, Maznah and Qomaruddin, Mochammad Bagus and Ernawaty, - (2020) Cost variance of health services at PHC hospital, Surabaya, Indonesia: Operational audit [VariaciĆ³n de costos de los servicios de salud en el hospital de APS, Surabaya, Indonesia: AplicaciĆ³n de auditoria operacional]. Utopia y Praxis Latinoamericana, 25 (Ext. 2). pp. 13-23. ISSN 1316-5216,