Indranila, P.I. and Ramayanti, R. 2026. COST ANALYSIS USING TIME DRIVEN ACTIVITY BASED COSTING FOR PHYSIOTHERAPY CONSULTATION PRICING. ACCRUALS (Accounting Research Journal of Sutaatmadja). 10, 01 (Mar. 2026). DOI:https://doi.org/10.35310/accruals.v10i01.1593.