ANALISIS BIAYA SATUAN (UNIT COST) RAWAT INAP PADA KLINIK BERKAT AGUNG

INDRIANI, ISMI (2018) ANALISIS BIAYA SATUAN (UNIT COST) RAWAT INAP PADA KLINIK BERKAT AGUNG. D3 thesis, Universitas Negeri Jakarta.

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Abstract

ISMI INDRIANI. 2018. 832315560. Inpatient Unit Cost Analysis (Unit Cost) at the Berkat Agung Clinic. DIII Accounting Study Program. Faculty of Economics. State University of Jakarta. This study aims to determine how to calculate the unit cost of hospitalization at the Berkat Agung Clinic with activity-based costing method. The method used in this study is quantitative descriptive analysis where this study uses interviews and documentation at the Berkat Agung Clinic. The results of research conducted show that the results of the calculation of rates when compared to the rates of inpatient treatment used by the clinic at this time look higher than the calculation using ABC. In the AC room class, the method applied in the clinic was Rp. 313,763 and the ABC method was Rp. 228,706,106 which contained a difference of Rp. 85,056.89 and in the non-Ac rooms with the method applied in the clinic Rp. 287,855.25 and the ABC method. amounting to Rp 213,884.62 with a difference of Rp 73,970.63. Keywords: Inpatient Rates ABC method

Item Type: Thesis (D3)
Additional Information: Pembimbing : Diah Armeliza, SE, M.Ak
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Biaya (Cost Accounting)
Divisions: Fakultas Ekonomi > D3 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 21 Sep 2018 07:45
Last Modified: 21 Sep 2018 07:45
URI: http://repository.fe.unj.ac.id/id/eprint/6151

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