New Search

Advanced search
Export article
Open Access

ANALISIS PERHITUNGAN TARIF KAMAR RAWAT INAP RUMAH SAKIT DENGAN METODE ACTIVITY BASED COSTING SYSTEM

Sciprofile linkMiftachul Ulumia, Anwar Made, Dony Wirshandono Yogivaria
Jurnal Riset Mahasiswa Akuntansi , Volume 8; doi:10.21067/jrma.v8i1.4454

Abstract: The purpose of this study was to determine the amount of hospitalization fare using the Activity Based Costing method approach at Wijaya Kusuma Lumajang Hospital. As well as analyzing a large comparison of inpatient room rates between the Activity Based Costing System method and the Traditional methods that have been applied by Wijaya Kusuma Lumajang Hospital so far. This research is a descriptive study with a quantitative approach. Data collection techniques used in this study were documentation, observation, and interviews. Data analysis method used is to calculate the cost of inpatient services based on traditional cost accounting, calculate the cost of inpatient rooms based on the Activity Based Costing method, where the results of the calculation of the two methods will be compared to the cost of inpatient rooms. The results of the calculation of the cost of hospitalization at Wijaya Kusuma Lumajang Hospital using the Activity Based Costing System found a lower tariff difference for VIP 1 room Rp31,997.07, while higher rates occurred in VIP Room 2 with a difference of Rp56,570 , 68,, Class 1 Rp.193,765.10, Class 2 Rp.447,881.33 and Class 3 Rp.79,375.90.
Keywords: hospital / inpatient / Rooms / Based Costing System / using the Activity Based Costing

Scifeed alert for new publications

Never miss any articles matching your research from any publisher
  • Get alerts for new papers matching your research
  • Find out the new papers from selected authors
  • Updated daily for 49'000+ journals and 6000+ publishers
  • Define your Scifeed now

Share this article

Click here to see the statistics on "Jurnal Riset Mahasiswa Akuntansi" .
Back to Top Top