ANALISIS TARIF KAMAR RAWAT INAP DENGAN MENERAPKAN METODE ABC PADA RSUD SLEMAN

TAUFAN, ARDY MUHAMMAD (2016) ANALISIS TARIF KAMAR RAWAT INAP DENGAN MENERAPKAN METODE ABC PADA RSUD SLEMAN. Other thesis, UPN "VETERAN" YOGYAKARTA.

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Abstract

Abstrak
Penelitian ini bertujuan untuk menambah pengetahuan tentang penentuan tarif jasa
rawat inap dengan menggunakan activity based costing, dapat di jadikan sebagai acuan dalam
menetapkan tarif jasa rawat inap pada RSUD Sleman dan sebagai alat pembanding dengan
tarif rawat inap yangditetapkan selama ini, serta menjadi salah satu masukan yang
memberikan informasi mengenai activity based costing terutama dalam penerapannya pada
sebuah rumah sakit yang orientasi utamanya adalah pelayanan masyarakat. Penelitian ini
dilaksanakan pada RSUD Sleman yang terletak di Jalan Bhayangkara No 48 Sleman,
Provinsi DI Yogyakarta. Hasil penelitian menunjukkan bahwa dari perhitungan tariff rawat
inap dengan menggunakan activity based costing, apabila dibandingkan dengan tarif yang
digunakan oleh rumah sakit maka activity based costing memberikan hasil yang lebih besar
untuk KelasI, Kelas II, III dan memberikan hasil yang lebih kecil untuk VIP. Hal ini
disebabkan karena pembebanan biaya overhead pada masing-masing produk. Pada activity
based costing, biaya overhead pada masing-masing produk dibebankan pada banyak cost
driver. Sehingga dalam activity based costing, telah mampu mengalokasikan biaya aktivitas
kesetiap kamar secara tepat berdasarkan konsumsi masing-masing aktivitas.

Kata Kunci :Tarif Jasa dan Activity Based Costing

Abstrak

This study aims to increase knowledge about the determination of service cost for
hospitalization by using activity based costing, can be made as a reference in setting service
cost for hospitalization at the hospital Sleman and as a means of comparison with rates of
hospitalization are set for this, as well as being one of the inputs which provides information
on activity based costing, especially in its application to a hospital whose main orientation is
community service.The research was conducted in Sleman District Hospital is located at
JalanBhayangkara No. 48 Sleman, Yogyakarta Province.The results showed that of the
calculation of hospitalization rates by using activity based costing, when compared with the
rates used by the hospital, the activity based costing provides greater results for Class I,
Class II, III and give smaller yield for VIP. This is because the overhead charges on each
product. In activity based costing, overhead costs on each product is charged to a lot of cost
driver. So in activity based costing, has been able to allocate costs appropriately room
kesetiap activities based on the consumption of each activity.

Keywords: Sevice Cost and Activity Based Costing

Item Type: Thesis (Other)
Subjek: H Social Sciences > HB Economic Theory
Divisions: x. Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Sarimin Sarimin
Date Deposited: 12 Oct 2016 01:36
Last Modified: 12 Oct 2016 01:36
URI: http://eprints.upnyk.ac.id/id/eprint/7560

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