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) |
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| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | 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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