PENERAPAN METODE ACTIVITY BASED COSTING SEBAGAI ALTERNATIF TERHADAP TARIF LAPARATOMI DI RUMAH SAKIT MITRA SEJATI MEDAN
VIJAY DHILLON (2019) PENERAPAN METODE ACTIVITY BASED COSTING SEBAGAI ALTERNATIF TERHADAP TARIF LAPARATOMI DI RUMAH SAKIT MITRA SEJATI MEDAN , TESIS, UNIVERSITAS PRIMA INDONESIA
ABSTRAK
ABSTRACT
Ileus is an occlusion or paralysis of the intestine that prevents the forward passage of intestinal contents, causing accumulation proximal to the site of the blockage. Determination of rates for laparotomy services for obstructive ileus in many hospitals still uses traditional cost accounting methods that only use unit-level activity drivers to charge costs, causing problems, because the resulting product does not reflect the overall absorbed cost. The problem of cost distortion can be avoided by using a cost accounting method that focuses on activities, namely the ABC (Activity-Based Costing) method. The ABC method uses a larger number of cost drivers than traditional cost accounting methods. The purpose of this study was to determine the application of the activity based costing method as an alternative to laparotomy rates at Mitra Sejati Hospital Medan. This research is descriptive quantitative, the population of this study is all data and files in cases of patients with acute appendicitis at Mitra Sejati Hospital Medan in 2020. The results showed the unit cost of laparotomy with a diagnosis of obstructive ileus at Mitra Sejati General Hospital Medan with using the activity based costing method is Rp. 24,071,748.7, The real cost of laparotomy with a diagnosis of obstructive ileus at Mitra Sejati General Hospital Medan is Rp. 26,875,905.00. There is a difference in the cost of laparotomy with a diagnosis of obstructive ileus with unit costs using the activity based costing method and using real cost calculations at Mitra Sejati General Hospital Medan in 2020 with a cost difference of Rp. 2,804,156.3.
JURNAL
| KATEGORI JURNAL | Jurnal Internasional Bereputasi |
|---|---|
| TAHUN JURNAL | 2019 |
| VOLUME JURNAL | 2 |
| NOMOR JURNAL | 3 |
| NAMA PENERBIT | Bircu Jurnal |
| NOMOR ISSN/ISBN | 26153076 |
| LAMAN PENERBIT (URL) | https://www.bircu-journal.com/index.php/birci/article/view/6605 |
| LAMAN ARTIKEL (URL) | http://s3.amazonaws.com/assets.unprimdn.ac.id/documents/research_publications/4256/caf59fea2b0df32ef22fba5dd9e7ba1ac4ece3a6.pdf |