Ningsih, Sri, Abdulloh Machin, Iman Harymawan, Nurul Fitriani, and Prima Ramadhany. “Navigating Financial Uncertainty: Hospital Cost Strategies During the Initial COVID-19 Outbreak in Indonesia”. Jati: Jurnal Akuntansi Terapan Indonesia 8, no. 2 (September 9, 2025). Accessed September 10, 2025. https://journal.umy.ac.id/index.php/jati/article/view/23871.