Artikel Ilmiah : I1A016006 a.n. RISKA NOVELASARI
| NIM | I1A016006 |
|---|---|
| Namamhs | RISKA NOVELASARI |
| Judul Artikel | ANALISIS PENENTUAN TARIF KAMAR RAWAT INAP KELAS VIP, I, II DAN III DENGAN METODE ACTIVITY BASED COSTING DI RSUD BANYUMAS |
| Abstrak (Bhs. Indonesia) | Abstrak ANALISIS PENENTUAN TARIF KAMAR RAWAT INAP KELAS VIP, I, II DAN III DENGAN METODE ACTIVITY BASED COSTING DI RSUD BANYUMAS Riska Novelasari, Arih Diyaning Intiasari, Yuditha Nindya Kartika Rizqi Latar Belakang : Pada era saat ini perkembangan dunia usaha semakin ketat di berbagai bidang terutama kesehatan. Penentuan tarif jasa rawat inap merupakan suatu keputusan yang sangat penting, karena dapat mempengaruhi profitabilitas suatu rumah sakit. Penelitian ini bertujuan untuk mengetahui unit cost dengan metode Actvity Based Costing untuk pasien rawat inap kelas VIP,I,I dan III RSUD Banyumas. Metodologi : Metode analisis data yang digunakan adalah desain penelitian deskriptif komparatif kuantitatif yaitu menggambarkan metode perhitungan tarif rawat inap di RSUD Banyumas lalu membandingkannya dengan perhitungan unit cost rawat inap berdasarkan metode Activity Based Costing. Unit cost dibandingkan untuk mengetahui apakah perhitungan unit cost rawat inap dengan metode Activity Based Costing lebih menghasilkan unit cost lebih kecil atau lebih besar dari tarif RSUD Banyumas. Hasil Penelitian : Penentuan tarif di RSUD Banyumas didasarkan pada Peraturan Bupati Nomor 79 Tahun 2014 tentang Tarif Pelayanan Non Kelas III Pada RSUD Banyumas dan Peraturan Daerah Nomor 12 Tahun 2013 tentang Tarif Pelayanan Kesehatan Kelas III di RSUD Banyumas. Unit cost yang dihitung dengan metode Activity Based Costing memperoleh hasil yang lebih besar dibandingkan dengan tarif RSUD Banyumas, didapatkan perhitungan unit cost yaitu kelas VIP sebesar Rp. 619.996, kelas I sebesar Rp. 593.975, kelas II sebesar Rp. 582.059 dan kelas III sebesar Rp. 565.564. Kesimpulan : Perhitungan unit cost dengan metode Activity Based Costing mengalami selisih kurang jika dibandingkan dengan tarif RSUD Banyumas. Metode Activity Based Costing dapat memberikan keuntungan apabila diterapkan di RSUD Banyumas yaitu dapat menghasilkan unit cost secara rinci dan akurat sesuai dengan masing-masing aktivitas pada tiap kelas kamar perawatan yang berdampak pada pendapatan rawat inap RSUD Banyumas. Kata kunci : Activity Based Costing, Tarif, Rumah Sakit |
| Abtrak (Bhs. Inggris) | ANALYSIS OF DETERMINATION OF VIP, I, II, and III CLASSROOM ROOMS WITH ACTIVITY-BASED COSTING METHOD IN BANYUMAS HOSPITAL Riska Novelasari, Arih Diyaning Intiasari, Yuditha Nindya Kartika Rizqi Background: In the current era, the development of business is getting tougher in various fields, especially in the health sector. Determination of inpatient services rates is a very important decision because it can affect the profitability of a hospital. This study aims to determine the unit cost with the Activity-Based Costing method for inpatients in the VIP, class I, II, and III in Banyumas Regional Hospital. Methods: The method of data analysis used is a descriptive comparative quantitative research design that illustrates the method of calculating inpatient rates at Banyumas Regional Hospital then comparing it to the calculation of inpatient unit cost based on the Activity-Based Costing method. Unit costs are compared to find out whether the calculation of inpatient unit cost by using the Activity-Based Costing method produces more or less unit cost than Banyumas Regional Hospital. Results: Determination of rates in Banyumas Regional Hospital is based on Regent Regulation Number 79 of 2014 concerning Non-Class III Service Rates at Banyumas Regional Hospital and Regional Regulation Number 12 of 2013 concerning Class III Health Services Rates at Banyumas Regional Hospital. Unit cost calculated using the Activity-Based Costing method gets more results compared to Banyumas Regional Hospital rates, which is obtained a unit cost calculation of the VIP class of Rp. 619,996, class I Rp. 593,975, class II Rp. 582,059 and class III Rp. 565,564. Conclusion: The unit cost calculation using the Activity-Based Costing method experiences a difference when compared to the Banyumas Regional Hospital rates. The Activity-Based Costing method can provide benefits if implemented at the Banyumas District Hospital which can produce detailed and accurate unit costs according to the activities in each class of treatment rooms that have an impact on the income of the Banyumas Hospital. Keywords: Activity-Based Costing, Cost, Hospital |
| Kata kunci | Activity Based Costing, tarif, unit cost |
| Pembimbing 1 | Dr. Arih Diyaning I., SKM., MPH |
| Pembimbing 2 | Yuditha Nindya K. R., SKM., MPH |
| Pembimbing 3 | |
| Tahun | 2020 |
| Jumlah Halaman | 21 |
| Tgl. Entri | 2019-11-28 12:52:58.89805 |