IMPLEMENTASI METODE ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN BESARNYA TARIF RAWAT INAP KELAS 1 TUNGGAL, KELAS 2 DAN KELAS 3 PADA RUMAH SAKIT DIRGAHAYU SAMARINDA

Abstract

The aim of this research is to determine and analyze the comparison of rates for single class 1 inpatient services using the activity based costing method, the comparison of rates for class 2 inpatient services using the activity based costing method and the comparison of rates for class 3 inpatient services using the activity based method. costing at Dirgahayu Samarinda Hospital. The research was conducted at the Dirgahayu Samarinda Hospital which is located at Jl. Mount Merbabu No.62 Samarinda.  This research focuses on discussing the calculation of basic prices for single class 1, class 2 and class 3 inpatient rooms at Dirgahayu Samarinda Hospital using Activity Based Costing (ABC).  The data collection used from Dirgahayu Samarinda Hospital is data for one period, namely from 01 January 2019 to 31 December 2019. The data analysis tool used in this research is comparative descriptive analysis, with calculations using the ABC method carried out in three stages, namely by calculating group overhead rates (pool rate), calculating overhead costs and calculating basic room prices. Based on the results of the research and discussion carried out, it can be concluded that Class 1 according to Activity Based Costing calculations is Rp. 390,909,- Rp. 290,091,- smaller than the method applied by the hospital so that the hypothesis is accepted. Class 2 according to Activity Based Costing calculations is Rp. 346,896,- Rp. 3,104,- smaller than the method applied by the hospital so the hypothesis is accepted. Class 3 according to Activity Based Costing calculations is Rp. 376,488,- Rp. 146,488,- greater than the method applied by the hospital so the hypothesis is rejected