Alternatif activity based costing (ABC) system sebagai penentuan harga pokok jasa rawat inap Rumah Sakit Lawang Medika

INDONESIA:

Tujuan dari penelitian ini untuk mengetahui harga pokok jasa rawat inap di rumah sakit dengan menggunakan perhitungan dengan Activity Based Costing (ABC) System dan mengetahui hasil perbandingan harga pokok jasa rawat inap dengan Activity Based Costing (ABC) System dan metode biaya tradisional.

Penelitian ini menggunakan pendekatan kualitatif deskriptif dimana tujuannya adalah menggambarkan secara sistematis tentang perhitungan harga pokok jasa rawat inap pada Rumah Sakit Lawang Medika. Analisis data melalui tiga tahap: Mengkalkulasi harga pokok jasa rawat inap sistem tradisional, menghitung harga pokok jasa rawat inap dengan ABC system, kemudian membandingkan perhitungan harga pokok jasa rawat inap berdasarkan sistem ABC system dengan tradisional.

Hasil perhitungan harga pokok jasa rawat inap dengan menggunakan ABC system apabila dibandingkan dengan sistem tradisional, maka ABC system memberikan hasil yang lebih kecil untuk Kelas VIP, Kelas I, dan Kelas II. Sedangkan Kelas III+, Ruang anak, dan Kelas III ABC system memberikan hasil yang lebih besar. Konsep ABC telah mampu mengalokasikan biaya aktivitas ke setiap kelas kamar rawat inap secara lebih tepat. Aktivitas pemakaian air diukur dengan jumlah pemakaian air. Aktivitas kebersihan dan pemeliharaan diukur dengan luas lantai yang berbeda sesuai kelasnya. Aktivitas penyusutan inventaris diukur dengan jumlah hari rawat inap dan berdasarkan perbedaan inventaris. Aktivitas penyusutan kamar diukur dengan luas lantai masing-masing kamar.

ENGLISH:

This study aims to determine the main cost of inpatient services in hospitals using calculations with Activity Based Costing (ABC) system and know the comparison result of inpatient services main cost with Activity Based Costing (ABC) System and method of traditional cost.

This study uses a descriptive qualitative approach where the objective is to describe systematically calculating the main cost of inpatient services in Medika Hospital of Lawang. The data analysis is through three stages: Calculating the main cost of inpatient services of the traditional system, calculating the main cost of inpatient services by the ABC system, then comparing the calculation of the main cost of inpatient services based on ABC system with traditional system.

The calculation results of the main cost of inpatient services using the ABC system when compared to traditional systems are; the ABC system gives smaller results for VIP Class, Class I and Class II. While for Class III +, Kids room, and Class III, ABC system gives greater results. ABC concept has been able to allocate the activity cost to each class room hospitalization more precisely. The activity of water use was measured by the amount of the water use. Cleanliness and maintenance activities were measured with different floor area corresponding to the class. Inventory shrinkage activity was measured by the number of days of hospitalization and based on the inventory differences. The shrinkage room activity was measured with a floor area of each room.