FITRI, UTARI ISNI ARSYIDA (2022) Penerapan Activity Based Costing sebagai Dasar Penentuan Tarif Akomodasi Rawat Inap pada Rumah Sakit Daerah Balung. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
RSD Balung merupakan salah satu Badan Layanan Umum yang bergerak dalam bidang jasa pelayanan kesehatan. Penghitungan biaya produksi sangat dibutuhkan rumah sakit sebagai dasar penentuan tarif layanan yang akan dibebankan ke pasien. Penelitian ini bertujuan untuk membantu pihak Akuntansi dan Verifikasi RSD Balung dalam perhitungan tarif akomodasi rawat inap untuk setiap pasien pada setiap unit pelayanan. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif. Dalam perolehan data, penulis mengumpulkan data melalui observasi dan dokumentasi. Hasil dari penelitian menunjukan bahwa hasil perhitungan biaya per unit berdasarkan Activity Based Costing memberikan hasil yang spesifik yang mana setiap pasien di setiap unit pelayanan dibebankan tarif yang berbeda-beda sehingga pihak rumah sakit dapat membebankan tarif akomodasi per pasien berdasarkan aktivitas biaya yang dibebankan pada masing-masing aktivitas./ RSD Balung is one of the Public Service Agency engaged in health services. The calculation of production costs is needed by the hospital as the basis for determining the service rates that will be charged to patients. This study aims to assist the Accounting and Verification of RSD Balung in calculating inpatient accommodation rates for each patient in every service unit. The method used by the author in this study is a qualitative descriptive method. In the acquisition of data, the authors collect data through observation and documentation. The results of the study show that the results of calculating the cost per unit based on Activity Based Costing provide specific results in which each patient in every service unit is charged a different rate so that the hospital can charge accommodation rates per patient based on the activity costs charged to each activity.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Badan Layanan Umum, Activity Based Costing, rumah sakit, Public Service Agency, Activity Based Costing, hospital |
| Subjects: | 300 – Social sciences > 350-359 Public Administration and Military Science > 352.4 Financial of Public Administration PKN STAN Subject Area > Pengelolaan Keuangan BLU |
| Divisions: | 61409 Diploma III Kebendaharaan Negara |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 30 Nov 2022 07:59 |
| Last Modified: | 30 Nov 2022 07:59 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/650 |
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