ACTIVITY BASED COSTING SYSTEM SEBAGAI ALTERNATIF PENETAPAN TARIF JASA RAWAT INAP SERTA IMPLIKASINYA TERHADAP PENDAPATAN RSUD KABUPATEN BULELENG

Authors

  • I Gd Nandra Hary Wiguna Universitas Pendidikan Ganesha

DOI:

https://doi.org/10.23887/jia.v2i2.15635

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan tarif jasa dengan menggunakan Activity Based Costing System (ABC) serta implikasinya terhadap pendapatan rawat inap pada RSUD Kabupaten Buleleng. Penelitian ini adalah penelitian komparatif dan kausal. Objek penelitian ini adalah laporan perhitungan tarif rawat inap dengan metode tradisional, laporan biaya-biaya, dan laporan pendapatan rawat inap RSUD Kabupaten Buleleng tahun 2016. Data yang dikumpulkan adalah data sekunder dengan menggunakan metode dokumentasi. Berdasarkan uji statistik menggunakan uji t dua sampel diketahui bahwa tarif jasa rawat inap dengan metode tradisional dan metode ABC memiliki perbedaan yang signifikan. Uji koefisien korelasi dan koefisien determinasi menunjukkan bahwa penerapan tarif jasa rawat inap metode ABC memberikan pengaruh yang positif terhadap pendapatan rawat inap rumah sakit. Hal ini menunjukkan apabila tarif jasa rawat inap mengalami kenaikan atau penurunan maka pendapatan rawat inap juga akan mengalami kenaikan atau penurunan. Kata kunci: Activity Based Costing System, Metode Tradisional, Pendapatan ABSTRACT This study aimed at determining the tariff application services using Activity Based Costing System (ABC) and its implications on revenues of hospitalized patient in general hospital in Buleleng regency. This research was comparative and causal. Objects of this study were the calculation of hospitalization rates reported the traditional methods, costs, and income statements of the hospitalized patients in general 2016. The secondary were collected by using documentation. Based on the statistical tests used by using two-sample t test, it was found out that the rate of hospitalization services to the traditional method and the ABC method was a significant. Test of the correlation coefficient and the coefficient of determination indicated that the applied rates of hospitalization services done by the used of the traditional method and the ABC method positive on the revenues of the hospitalized patients. This indicated that if the hospital service rates increased or decreased would also increase or decreased. Keywords: Activity Based Costing System, Traditional Methods, Revenues

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Published

2018-09-23

Issue

Vol. 2 No. 2: Desember 2017

Section

Artikel

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