PENERAPAN ACTIVITY BASED COSTING PADA TARIF JASA RAWAT INAP (Studi Kasus Rumah Sakit Angkatan Udara dr. M. Salamun)

Abstract

In this era of globalization, advances in technology and information are growing very rapidly and national borders are increasingly disappearing. Globalization greatly influences change in all sectors and designs challenges for all industries to compete, including industries in the health services sector. The purpose of this study was to distinguish between inpatient service rates at the Air Force Hospital Dr. M. Salamun by using inpatient service rates using the Activity Based Costing method. The method used in this research is descriptive quantitative method. The data used are primary data, the data are obtained directly from the results of interviews with the Air Force Dr. M. Salamun’s Hospital. Next is data processing and analysis. Data analysis was performed using Paired Sample T-Test to determine whether or not there was a difference in hospitalization rates set by Air Force Hospital Dr. M. Salamun with inpatient rates using the calculation of Activity Based Costing method. The results of the calculation of hospitalization using the activity-based costing method at the Air Force Hospital Dr. M. Salamun for the VIP class is Rp. 594,816, class I is Rp. 302,884, class II is Rp. 259,355, class III is Rp. 256,034. While hospitalization determined by the hospital for VIP class is Rp. 840,000, class I is Rp. 350,000, class II is Rp. 245,000, and class III is Rp. 122,500.