Analisis Penerapan Metode Activity Based Costing Tarif Rawat Inap Pada Rumah Sakit Jiwa Daerah Atma Husada Mahakam Samarinda

Abstract

Improvement of services to patients accompanied by the increase of costs incurred by the hospital to support the provision of facilities in serving patients, see the hospital needs the right accounting method to account for the costs incurred according to the service activities especially in terms of hospitalization because it will impact on hospital sustainability, as well as assessment and confidence of consumers (patients). This research aims to analyze and calculate the hospitalization rate of the District psychiatric Hospital of Atma Husada Mahakam Samarinda using Activity based Costing method as well as comparing the room Rate between activity based Costing method with the method, this a is applied by Atma Husada District Mental Hospital Mahakam Samarinda.

The method of analysis used in this insulation is a comparative method of descriptive analysis that shows and compares the method of tariff determination of the inpatient services that have been applied by the hospital using the Activity Based Costing method.

            The calculation results of inpatient service rates with Activity Based Costing in Class II Enggang and Class III Punai give lower result with the difference of Rp 32.798 in class II Enggang and Rp 23.035 in class III Punai.