PENENTUAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT BERSALIN JEUMPA PONTIANAK MENGGUNAKAN METODE ACTIVITY BASED COSTING SYSTEM

Tabita Dwilova Wijayanti

Abstract


Maternity hospital Jeumpa make money from income services given to consumers. Revenue from the service obtained from fare to be paid consumers who wears services inpatient. So far the maternity hospital jeumpa in determining tariff inpatient namely by reckon any type of service and kind class inpatient. Computation with summing a fixed charge, then costs variable divided by the number of days inpatient. Cost services produced only give information that less accurate in determining fare to be in pay by users inpatient maternity hospital jeumpa. Based on the research that has been done, the determination of the price of the inpatient services at the hospital jeumpa using Activity Based Costing for VIP class is Rp. 465.576,63, class I amounting to Rp. 382.120,90, class II amounting to Rp.297.355,92 and class III amounting to Rp. 239.416,79. The results obtained can be compared to rates of hospitalization services, maternity hospitals namely Jeumpa VIP class of Rp.465.000 class I, amounting to 380,000, class II amounting to Rp. 212.500 and class III Rp. 130,000 while the results of the Activity Based Costing Method System on the VIP class, class I, class II, and class III produces a calculation is greater than the rate specified by the hospital's Maternity Jeumpa with the price difference of VIP class Rp. 576.63, class I amounting to Rp. 2.120,90, class II amounting to Rp. 84.855,92 and  class III amounting to Rp. 109.416,79.

Keyword : Maternity Hospitals Jeumpa, Hospitalization Rates, Activity Based Costing System.


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