Analisis atas Penerapan Metode Activity Based Costing dalam Penetapan Tarif VIP di RSUD Tarutung

SILABAN, RUTH DEVI KRISTINA (2022) Analisis atas Penerapan Metode Activity Based Costing dalam Penetapan Tarif VIP di RSUD Tarutung. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Rumah Sakit Umum Daerah Tarutung merupakan Badan Layanan Umum Daerah yang dipilih oleh penulis sebagai objek penelitian. Penelitian ini bertujuan untuk mengetahui perbedaan tarif rawat inap VIP di RSUD Tarutung secara aktual dengan tarif inap yang menggunakan metode activity based costing. Adapun yang menjadi latar belakang dalan penelitian ini adalah pentingnya pelayanan Kesehatan di tengah masyarakat kabupaten Tapanuli Utara sehingga diperlukan ketepatan dan keakurasian dalam menetapkan tarif pelayanannya. Activity based costing dapat digunakan sebagai alat dalam menghitung harga pokok rawat inap yang diharapkan dapat menghasilkan perhitungan yang lebih akurat. Variabel yang akan dibandingkan adalah tarif rawat inap per hari metode tradisional dengan metode activity based costing. Hasil penelitian menunjukkan adanya selisih positif sebesar Rp209.996,24 yang mana sangat memungkinkan untuk ditekan kembali oleh pihak RSUD Tarutung untuk membantu masyarakat dalam menikmati pelayanan kesehatan. / Rumah Sakit Umum Daerah Tarutung is a Regional Public Service Agency chosen by the author as the object of research. This study aims to determine the actual difference in VIP inpatient rates at Tarutung Hospital with the rate of stay using the activity based costing method. As for the background in this research is the importance of health services in the community of North Tapanuli district so that accuracy and precision are needed in setting service rates. Activity based costing can be used as a tool in calculating the cost of hospitalization which is expected to produce more accurate calculations. The variable that will be compared is the rate of hospitalization per day with the traditional method with the activity based costing method. The results showed that there was a positive difference of Rp.209.996.24 which was very possible to be repressed by the Tarutung Hospital to help the community in enjoying health services.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: VIP inpatient, tariff, activity based costing, traditional, rawat inap VIP, tarif, activity based costing, tradisional
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.42 Cost Accounting
PKN STAN Subject Area > Akuntansi Biaya
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 31 Jul 2023 03:01
Last Modified: 31 Jul 2023 03:01
URI: http://eprints.pknstan.ac.id/id/eprint/1803

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