Abstract
Determination of rate calculated based on unit cost, based on Bondowoso Regent Regulation Number 62 of 2017, RSU dr. H. Koesnadi Bondowoso unit cost calculates using the Double Distribution method. Double Distribution (DD) method is not appropriate to be applied because it does not reflect activity, method based on activity, precise and accurate so that it can provide the right information is Activity Based Costing (ABC) method. RSU Dr. H. Koesnadi Bondowoso has not made unit cost calculation using Activity Based Costing (ABC) method, especially for outpatient installation. The purpose of this research is unit cost analysis with Activity Based Costing method in the heart polyclinic of RSU Dr. H. Koesnadi Bondowoso. The research method based on Activity Based Costing (ABC) calculation method. The unit of analysis was heart poyclinic at RSU Dr. H. Koesnadi Bondowoso. Unit cost calculated with Activity Based Costing (ABC) method. Based on the calculation result with 2017 data a unit cost obtained, electrocardiogram is Rp. 47,689, echocardiography Rp. 113,212 and treadmill is Rp. 221,547. The conclusion shown that the unit cost is lower than the specified rate.
Bahasa Abstract
Penetapan tarif dihitung berdasarkan biaya satuan, berdasarkan Peraturan Bupati Bondowoso Nomor 62 Tahun 2017, RSU dr. H. Koesnadi Bondowoso menghitung biaya satuan dengan metode Double Distribution (DD). Metode Double Distribution (DD) tidak tepat untuk diterapkan karena tidak mencerminkan aktivitas, metode yang berdasarkan aktivitas, tepat dan akurat sehingga dapat memberikan informasi yang tepat adalah metode Activity Based Costing (ABC). RSU dr. H. Koesnadi Bondowoso belum melakukan perhitungan unit cost dengan metode Activity Based Costing (ABC) terutama untuk instalasi rawat jalan. Tujuan dari penelitian ini adalah untuk menganalisis biaya satuan dengan metode Activity Based Costing di poliklinik jantung RSU dr. H. Koesnadi Bondowoso. Metode penelitian dilakukan berdasarkan metode perhitungan Activity Based Costing (ABC). Unit analisis dalam penelitian ini adalah poliklinik jantung RSU dr. H. Koesnadi Bondowoso. Berdasarkan hasil perhitungan dengan data tahun 2017 maka diperoleh biaya satuan electrocardiogram yaitu Rp. 47.689, echocardiography Rp. 113.212 dan treadmill adalah Rp. 221.547. Kesimpulan menunjukkan bahwa unit cost lebih rendah dari tarif yang ditetapkan.
Recommended Citation
Sumiati, Sumiati; Witcahyo, Eri; and Ramani, Andrei
(2019)
"Analisis Biaya Satuan (Unit Cost) dengan Metode Activity Based Costing (ABC) di Poliklinik Jantung RSU dr. H. Koesnadi Bondowoso,"
Jurnal Ekonomi Kesehatan Indonesia: Vol. 4:
No.
2, Article 1.
DOI: 10.7454/eki.v4i2.2956
Available at:
https://scholarhub.ui.ac.id/eki/vol4/iss2/1
