Neni, Astari Mei (2014) Perencanaan metode activity based costing sebagai alternatif penentuan tarif jasa rawat inap dalam rangka peningkatan keunggulan kompetitif pada Rumah Sakit Aminah Blitar. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.
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Text (Abstract: Indonesia)
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Text (Abstract: English)
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Text (Abstract: Arabic)
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Text (Chapter 1)
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Text (Chapter 2)
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Text (Chapter 3)
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Text (References)
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Text (Appendices)
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Abstract
INDONESIA:
Metode Activity Based Costing salah satu metode yang dapat digunakan sebagai alternatif penentuan tarif jasa rawat inap. Penelitian ini bertujuan untuk mengetahui sejauh mana penerapan Activity Based Costing dapat digunakan sebagai alat bantu manajemen dalam rangka penetapan tarif jasa rawat inap. Sehingga dapat meningkatkan keunggulan kompetitif pada rumah sakit.
Penelitian ini menggunakan metode kuantitatif deskriptif, yaitu menekankan pada pengujian teori kemudian dianalisis melalui suatu penghitungan metode Activity Based Costing. Selanjutnya membandingkan tarif yang lama dengan tarif baru berdasar Activity Based Costing. Kemudian membandingkan tarif baru dengan tarif rumah sakit lain yang ada di Blitar.
Hasil dari penghitungan tarif jasa rawat inap menggunakan metode ABC adalah Kelas VIP Rp 173.309, Kelas I Rp 145.152, Kelas II Rp 133.824, Kelas III Rp 124.541, sedangkan tarif yang lama adalah Kelas VIP Rp 375.000, Kelas I 250.000, Kelas II Rp150.000, Kelas III Rp 60.000. selisih tarif baru dan tarif lama untuk kelas VIP 201.691,Kelas I 104.848, Kelas II 16.930,Kelas III (64.002). Dalam perhitungan metode Activity Based Costing menggunakan banyak aktivitas antara lain aktivitas perawatan pasien, aktivitas pemeliharaan investasi, aktivitas pemeliharaan pasien, aktivitas pelayanan pasien dan menggunakan banyak cost driver seperti jumlah pasien, lama hari dirawat, luas lantai dan KWH listrik. Berdasarkan uraian diatas, maka peneliti memberi saran sebaiknya menggunakan metode Activity Based Costing untuk menentukan tarif dasar jasa rawat untuk kelas VIP, Kelas I,Kelas II, sedangkan Kelas III sebaiknya tetap menggunakan tarif yang lama karena kebijakan rumah sakit yang menetapkan tarif lebih murah untuk masyarakat berpenghasilan rendah. Sehingga dengan menerapkan metode tersebut rumah sakit tetap dapat meningkatkan keunggulan kompetitif.
ENGLISH:
A method of activity based costing one method that can be used as an alternative tariff service inpatient ward. This research was meant to find out the extent to which the application of activity based costing can be used as an auxiliary apparatus management in order to the tariff is services inpatient ward. So can increas a competitive advantage at the hospital.
This research using a method of quantitativ descriptiv, namely of emphasis on testing the theory then analyzed through a tally a method of activity based costing. Next comparing the fare long with the new rate based on fee-based costing activity. Then comparing the new rate whit fare of another hospital in Blitar.
The result of the canculation rate inpatien services using ABC method is a VIP class Rp.173.309, class I Rp. 147.428, class II Rp 133.824, and class III Rp 124.541, while a long fare is VIP class Rp 375.000, class I Rp 250.000, class II Rp 150.000 and class III Rp 60.000. difference between the new and the old tariff rates for VIP class Rp 201.691, class I Rp 104.848, class II Rp 16.930 and class III (64.002). in the calculation method of activity based costing are elemination using many activities, among other, activity of patient care, maintenance activity on investmen, patient, patient care activity and use a lot of cost drivers such as the number of patients hospitalized days, long floor area and KWH of electricity. Based on explanation above, then investigators should advise method using activity based costing are elemination to determine the price of the basic services of a houspital to VIP class, class I, class II, and class III should countinue to use the oled rate for hospital policies that set the price of the more.
Item Type: | Thesis (Undergraduate) | ||||||
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Supervisor: | Meldona, Meldona | ||||||
Contributors: |
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Keywords: | Activity Based Costing; Tarif Jasa Rawat Inap; activity based costing; tariff services hospitalization | ||||||
Subjects: | 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150108 Cost Accounting | ||||||
Departement: | Fakultas Ekonomi > Jurusan Akuntansi | ||||||
Location: | 150108 | ||||||
Depositing User: | Heni Kurnia Ningsih | ||||||
Date Deposited: | 15 Sep 2015 08:49 | ||||||
Last Modified: | 15 Sep 2015 08:49 | ||||||
URI: | http://etheses.uin-malang.ac.id/id/eprint/1992 |
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