Perhitungan biaya rawat inap dengan menggunakan metode time driven activity based costing di RSI Surabaya

Sriyuliani, Ida (2018) Perhitungan biaya rawat inap dengan menggunakan metode time driven activity based costing di RSI Surabaya. Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

Perhitungan biaya yang akurat sangat penting dilakukan oleh pihak manajemen rumah sakit agar dalam penetapan tarif yang dilakukan rumah sakit tidak terlalu tinggi yang akan membebani pasien serta tidak terlalu rendah yang akan mempengaruhi profitabilitas rumah sakit. Penetapan tarif yang akurat juga akan berguna untuk menutupi semua biaya operasional yang telah dikeluarkan oleh rumah sakit. Penelitian ini dilakukan dengan tujuan untuk menelaah proses pengembangan metode Time Driven Activity Based Costing (TDABC) dalam menghitung biaya rawat inap di Instalasi Rawat Inap RSIS. Penelitian dilakukan dengan pendekatan kualitatif dengan metodologi studi kasus yang bersifat eksploratoris. Pengumpulan data dilakukan dengan cara wawancara, pengamatan secara langsung dan dokumentasi. Perhitungan tarif rawat inap untuk masing-masing tipe kamar menurut perhitungan dengan metode TDABC lebih tinggi jika dibandingkan dengan perhitungan yang dilakukan oleh manajemen rumah sakit. Sedangkan perhitungan TDABC Cost of Performing Activities dapat diketahui bahwa pelayanan pasien rawat inap hanya menyerap sekitar 3%-6% dari total kapasitas. Kata kunci: Biaya Rawat Inap, Instalasi Rawat Inap, Time Driven Activity Based Costing (TDABC) Accurate cost calculation is very important done by the hospital management in the determination of the rates that hospitals do not too high which will overload the patient and not too low that will affect the profitability of home sick. An accurate determination of the tariffs would also be useful to cover all operating costs that have been incurred by the hospital. This research was conducted with the aim of studying the process of developing a method of Time-Driven Activity Based Costing (TDABC) in calculating the cost of inpatient care in Inpatient RSIS Installation. Research done by qualitative approaches with the methodology of the case study that is eksploratoris. Data collection is carried out by means of interviews, observations and documentation directly. Calculation of rates of hospitalization for each type of room according to the calculation method with TDABC higher if compared with the calculation done by the hospital management. Whereas the calculation of the Cost of Performing TDABC Activities can note that inpatient services only absorb about 3%-6% of the total capacity. Keywords: cost of Hospitalization, Inpatient, Installation Time Driven Activity Based Costing (TDABC)

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Biaya Rawat Inap, Instalasi Rawat Inap, Time Driven Activity Based Costing (TDABC)
Subjects:	H Social Sciences > HA Statistics H Social Sciences > HB Economic Theory
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	Ida Sriyuliani
Date Deposited:	07 Sep 2018 05:47
Last Modified:	07 Sep 2018 05:47
URI:	http://erepository.uwks.ac.id/id/eprint/1830

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