Paliling, D., Y. Ulfah, and Z. Fakhroni. “The Effect of Benchmarking on Competitive Advantage through Financial Performance in Hospitals at East Kalimantan, Indonesia”. International Journal of Finance, Economics and Business, vol. 2, no. 2, June 2023, pp. 93-108, doi:10.56225/ijfeb.v2i2.207.