HANI AL-ZAMELI, Ali Abdul-Hussein. Integrating Resource Consumption Accounting (RCA) and Risk-Based Costing (RBC) and its Impact on Improving the Accuracy of Cost Measurement and Profitability Analysis under Digital Transformation: An applied Study in Ibn Al-Baytar Specialized Hospital for Cardiac Surgery. Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan, [S. l.], v. 7, n. 3, p. 21, 2026. DOI: 10.53697/emak.v7i3.3951. Disponível em: https://penerbitadm.pubmedia.id/index.php/jurnalemak/article/view/3951. Acesso em: 4 jun. 2026.