Artikel Ilmiah : G1B014049 a.n. DWI AISANTI PERMATASARI
| NIM | G1B014049 |
|---|---|
| Namamhs | DWI AISANTI PERMATASARI |
| Judul Artikel | ANALISIS PENENTUAN TARIF KAMAR RAWAT INAP DENGAN METODE ACTIVITY BASED COSTING DI RS SETO HASBADI BEKASI |
| Abstrak (Bhs. Indonesia) | Latar Belakang: Activity Based Costing adalah metode yang mengukur biaya suatu produk (barang/jasa) berdasarkan aktivitas-aktivitas yang menghasilkan produk tersebut. Penentuan tarif kamar rawat inap pada RS Seto Hasbadi masih menggunakan sistem perkiraan dan perbandingan dengan tarif rumah sakit lain. Penelitian ini bertujuan untuk mengetahui tarif kamar rawat inap dengan metode Activity Based Costing dan membandingkan dengan tarif yang berlaku di RS Seto Hasbadi. Metodologi: Penelitian ini adalah deskriptif kuantitatif bersumber dari data aktivitas biaya di instalasi rawat inap di RS Seto Hasbadi yaitu gaji tenaga kerja RS, listrik, air, konsumsi pasien, administrasi, kebersihan, penyusutan fasilitas kamar, dan perawatan fasilitas. Analisis perhitungan menggunakan software microsoft excel. Hasil Penelitian: Hasil perhitungan tarif kamar rawat inap dengan metode Activity Based Costing di RS Seto Hasbadi yaitu kelas VIP sebesar Rp429.385, kelas IA sebesar Rp373.685,36, kelas IB sebesar Rp356.698,16, kelas II sebesar Rp340.429,70, kelas IIIA sebesar Rp330.427,75, dan kelas IIIB sebesar Rp312.138,09. Kesimpulan: Terdapatnya selisih tarif kamar rawat inap antara perhitungan menggunakan metode Activity Based Costing dengan tarif yang berlaku di RS. Kata Kunci: Activity Based Costing, Tarif Kamar Rawat Inap, RS Seto Hasbadi |
| Abtrak (Bhs. Inggris) | Background: Activity Based Costing is a method which determines cost of a product (goods/service) based on activities that produce the product. The cost determination of inpatient room in the hospital is still using estimation and comparison system toward another hospital cost. This research is aimed to know the cost of inpatient hospital room using Activity Based Costing and to compare it with applied cost in RS Seto Hasbadi. Method: This research is quantitative descriptive based on cost activity data of inpatient hospital room in RS Seto Hasbadi, consist of worker’s salary, electricity, water, patient’s food, administration, sanitation, room facility shrinkage, and facility maintenance. The calculation analysis is using microsoft excel software. Result: The cost calculation of inpatient hospital rooms using Activity Based Costing in RS Seto Hasbadi are VIP class costs Rp429.385, IA class costs Rp373.685,36, IB class costs Rp356.698,16, II class costs Rp340.429,70, IIIA class costs Rp330.427,75, and IIIB class costs Rp312.138,09. Conclusion: There is difference between inpatient hospital room cost calculation using Activity Based Costing method and applied cost in RS Seto Hasbadi. Keywords: Activity Based Costing, inpatient hospital room cost, RS Seto Hasbadi. |
| Kata kunci | Activity Based Costing, Tarif Kamar Rawat Inap, RS Seto Hasbadi |
| Pembimbing 1 | Dr. sc.hum Budi Aji, S.KM, M.Sc. |
| Pembimbing 2 | Arif Kurniawan, S.KM, M.Kes. |
| Pembimbing 3 | - |
| Tahun | 2018 |
| Jumlah Halaman | 10 |
| Tgl. Entri | 2018-08-21 16:04:43.382409 |