PENERAPAN ACTIVITY BASED COSTING SEBAGAI DASAR SISTEM PENETAPAN TARIF JASA RAWAT INAP ( STUDI KASUS PADA RS MAWADDAH MEDIKA MOJOKERTO )

GANDES SOTYONING HAPSYARY, GANDES SOTYONING HAPSYARY (2019) PENERAPAN ACTIVITY BASED COSTING SEBAGAI DASAR SISTEM PENETAPAN TARIF JASA RAWAT INAP ( STUDI KASUS PADA RS MAWADDAH MEDIKA MOJOKERTO ). Bachelor thesis, UNIVERSITAS ISLAM MAJAPAHIT MOJOKERTO.

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Abstract

ABSTRACT Hapsyary, Gandes Sotyoning, 2018. The Application Of Activity Based Costing As The Basis For The System For Determining The Rates Of Hospitallization Service (Case Study At Mawaddah Medika Mojokerto Hospital). Thesis, Accounting Departement, Economics Faculty, Islam Majapahit University. Advisor 1 : Hari Setiono, SE, Msi Advisor 2 : Tatas Ridho Nugroho,S.Pd., M.Pd The hospital is a non-profit oriented organization, where the main task is to provide treatment services, treatment, and helath care. In providing health care services, hospital earn income from its services and facilities such as hospitallization service. Determination of rates of hospitallization service is a very important decision, because it will affect the profitability of the hospital. This research was conducted at district private hospitals Mojokerto.The aim of study is to determine the application of activity-based costing method in determining the rates of hospitalization services in public hospitals Mawaddah Medika Mojokerto. The method used descriptive quantitative. The results of the research has been performed through two levels. On first level, the cost is traced to the activities which generate costs and second level is charged cost to product. The calculation of hospitallization service’s tariff which has been done by using ABC (Accounting Based Costing ) has obtained tariff for VIP A class is Rp 264.550; VIP B class is Rp 251.875; 1 st class is Rp 176.040; 2 nd class is Rp 139.150; and rd 3 class is Rp 106.700. Keywords: activity based costing , rates opf hospitalization services

Item Type: Skripsi/Thesis (Bachelor)
Uncontrolled Keywords: activity based costing , rates opf hospitalization services
Subjects: 0 Majapahit Islamic University Subject Areas > Fakultas Ekonomi > Akuntansi
Divisions: Faculty of Economics > Accounting
Depositing User: Perpus Unim
Date Deposited: 13 Mar 2019 07:34
Last Modified: 02 Apr 2019 06:06
URI: http://repository.unim.ac.id/id/eprint/323

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