Fahrudi, Masita Indinia (2018) Penerapan Activity Based Costing System Dalam Menghitung Tarif Jasa Pemeriksaan Laboratorium (Studi Kasus Pada Rsi Aisyiyah Malang). Sarjana thesis, Universitas Brawijaya.

Indonesian Abstract

Penelitian ini bertujuan untuk mengetahui penentuan tarif jasa pemeriksaan laboratorium dengan menggunakan activity based costing system. Objek penelitian adalah RSI Aisyiyah Malang dengan produk yaitu laboratorium. Jenis penelitian ini menggunakan penelitian deskriptif dengan pendekatan studi kasus. Data penelitian dikumpulkan melalui observasi, wawancara, dan dokumentasi. Berdasarkan hasil penelitian, perhitungan harga pokok pemeriksaan menghasilkan tarif jasa pemeriksaan yang berbeda antara metode yang telah ditetapkan RSIA Malang dengan metode activity based costing system. Terdapat selisih tarif jasa pemeriksaan yang lebih rendah (understate), yaitu pemeriksaan Darah Lengkap, Creatinin, Ureum, GD Sesaat, SGPT, SGOT, GD Puasa, dan GD 2JPP, berkisar antara 20%-35%, sedangkan selisih tarif jasa pemeriksaan yang lebih tinggi (overstate) terjadi pada pemeriksaan BT/CT sebesar 7% dan pemeriksaan Urine Lengkap sebesar 16%. Activity based costing system lebih akurat digunakan dalam menentukan tarif jasa pemeriksaan laboratorium.

English Abstract

The purpose of this descriptive study is to determine the cost of medical laboratory service in RSI Aisyiyah, an Islamic hospital in Malang, using activity based costing system and compare it with the selling price determined by the hospital using case study approach. The data of this study were collected through observation, interviews, and documentation. The results of the research show that the cost set by hospital is different from that calculated using activity based costing system, where 20%-35% of understatement occurs in complete blood test, creatinine test, urea test, random blood sugar test, SGPT test, SGOT test, fasting blood sugar test, and 2 hour post prandial test. 7% of overstatement occurs in BT/CT test, and 16% of overstatement occurs in complete urine test. Activity based costing system is more accurate to be used in determining medical laboratory service cost.

Other Language Abstract


Item Type: Thesis (Sarjana)
Identification Number: SKR/FE/2018/434/051809174
Uncontrolled Keywords: Tarif Jasa Pemeriksaan Laboratorium, Activity Based Costing System, Cost of medical laboratory service, Activity Based Costing System
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.42 Cost accounting / Activity-based costing
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
URI: http://repository.ub.ac.id/id/eprint/162840
Masita Indinia Fahrudi.pdf

Download | Preview

Actions (login required)

View Item View Item