scholarly journals ANALISIS PENENTUAN TARIF RAWAT INAP BERDASARKAN VARIABLE COSTING PADA RUMAH SAKIT GMIM SILOAM SONDER

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Cristian M Pandey ◽  
Inggriani Elim ◽  
Sherly Pinatik
Keyword(s):  
Analytical Method ◽  
Class Ii ◽  
Variable Method ◽  
Class Iii ◽  
Cost Information ◽  
Hospitalization Rates ◽  
Qualitative Descriptive ◽  
The Cost ◽  
Descriptive Method

The success of a hospital is very much determined by the accuracy of the leadership's ability to manage costs. The variable costing method is an alternative method for calculating the cost of production, which separates cost information according to behavior in relation to changes in the volume of activities.The purpose of this study was to analyze the determination of hospitalization rates based on variable costing at GMIM Siloam Sonder Hospital.The analytical method used in this study is a qualitative descriptive method. Where this method discusses a problem in detail by collecting data and processing it and concluding the results of the analysis. The results of the study according to calculations based on variable costing are the cost of a room per day per person hospitalized VIP rooms of Rp. 385,665 first class rooms of Rp. 246,391 class II rooms of Rp. 192.152 and class III rooms of Rp. 126,243 while the rates set by the hospital differ from those examined by the author through the coting variable method. So it needs to be evaluated because it is less relevant to the current conditions.

scholarly journals EVALUASI PENERAPAN AKUNTANSI PERSEDIAAN OBAT UNTUK PENENTUAN HARGA POKOK PENJUALAN PADA PT. CEMPAKA INDAH MURNI MANADO

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Maissy P. Sandiri ◽  
Ventje Ilat ◽  
Sherly Pinatik
Keyword(s):  
Analytical Method ◽  
Selling Price ◽  
Head Office ◽  
Qualitative Descriptive ◽  
Accounting Report ◽  
The Cost ◽  
First In First Out ◽  
Descriptive Method

Inventory is very important for the survival of the company, the company must be able to estimate the amount of inventory it supplies. This study aims to determine evaluation the application of drug inventory accounting for the determination of cost of goods sold at PT. Cempaka Indah Murni Manado which is engaged in the distribution of medicines. The application of drug inventory accounting conducted by PT. Cempaka Indah Murni Manado is suitable but the company does not recognize incoming transfers because the products sold at PT. Cempaka Indah Murni Manado was sent from the head office in Surabaya. The results of the research on the stock accounting report for inventory from January to December most of the items there are differences in selling price and incoming transfers every month. The analytical method used in this study is a qualitative descriptive method and conclusions are drawn from the recording its merchandise inventory is a computerized perpetual method, while for the method of determining the cost of inventory using the FIFO (First In First Out) method.

scholarly journals PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT ROEMANI MUHAMMADIYAH SEMARANG

MAKSIMUM ◽  
2016 ◽  
Vol 3 (2) ◽  
pp. 1
Author(s):  
Mohammad Afifudin ◽  
R. Ery Wibowo Agung S
Keyword(s):  
Comparative Analysis ◽  
Community Service ◽  
Cost Driver ◽  
Activity Based Costing ◽  
Hospitalization Rates ◽  
Costing System ◽  
Class Iib ◽  
The Cost ◽  
Descriptive Method

The purpose of this study was to gain knowledge about the determination of rates of hospitalization services using activity based costing, can be used as reference in setting tariffs inpatient services at Rumah Sakit Roemani Muhammadiyah Semarang and as means comparison with the rates of hospitalization for this set, as well as being one of that input provide information about activity based costing, especially in its application to a hospital that is the main orientation of community service. The method of analysis used descriptive method is to use the comparative analysis of the current hospital rates, set the cost method is based on activity based costing, and then compare the hospitalization rates based on activity based costing with its realization. The results showed that the calculation of hospitalization rates by using activity based costing, when compared with the rates used by the hospital activity based costing provides greater results for Class, IIB, PICU, dan BBRT and yields smallaer for class UTAMA, IA, IB,II, IIA, III dan R.BAYI. This is because the overhead loading on each product. On activity based costing, overhead costs for each product are charged to costs a lot of drivers. So that the activity based costing, has been able to allocate the cost of the activity room kesetiap appropriately based on the consumsion of aech activity.Keywords: activity based costing and cost driver.

scholarly journals Analisis Penentuan Tarif Rawat Inap dan Perhitungan Harga Pokok Pada Klinik Utama Rawat Inap dr. Yati Zarnudji

2018 ◽  
Vol 6 (3) ◽  
pp. 227-238
Author(s):  
Dinda Nur Ajmi ◽  
Iriyadi Iriyadi
Keyword(s):  
Service Sector ◽  
Descriptive Analysis ◽  
Class Ii ◽  
Analysis Method ◽  
Class Iii ◽  
Job Evaluation ◽  
Care Services ◽  
Main Class ◽  
Qualitative Descriptive ◽  
The Cost

In general, the establishment of a company is aimed to create profits in order to maintain the business in the long term. The more companies that are established the higher the level of competition. In determining profit, the company's strategy is needed to win the level of competition. Clinic is one of the companies in the service sector, where the determination of his hospitalization rates become one of the company's strategy to determine how profits or profits obtained and expected during a certain period. Therefore, companies need to calculate the cost of goods accurately as a basis for information in decision making, profit planning, job evaluation and cost efficiency monitoring. The purpose of this study is to find out how the rates are determined associated with calculating the cost of inpatient services in 2017. The author conducted research at the Main Clinic Inpatient dr. Yati Zarnudji is located on Jl. Pabuaran Indah No. 31 Kel. Pabuaran Mekar Kec. Cibinong Kab. Bogor 16916. This study uses qualitative descriptive analysis method. This qualitative descriptive analysis method showed calculating the cost of inpatient care services through a financial data and information gathered from the documentation, which is then performed according to the method of data processing in a literature review. The results showed that the calculation of the cost of services based on the analysis results obtained in the VIP class is Rp. 1.211.742, Main class is Rp. 969.394, Primary class is Rp. 848.219, class II A is Rp. 424.110, class II B is Rp. 545.284, and class III Rp. 363.523. As for the rates imposed by the Main Inpatient Clinic Dr. Yati Zarnudji that VIP class is Rp. 500,000-, Main class is Rp. 400,000-, Primary class is Rp. 350,000-, class II A is Rp. 175,000-, class II B is Rp. 225,000-, and class III is Rp. 150,000-,. Therefore, the efficiency costs incurred is required by considering the factors in determining rates of hospitalization such as people's purchasing power, and the rates applied in hospitals or other clinics.    Keywords: inpatient rates, cost of good sold, hospital

scholarly journals Analisa Harga Pokok Penjualan dalam Menentukan Laba pada Rumah Makan Putri Solo “Takana Jo Kampuang” Muara Bulian

2021 ◽  
Vol 21 (1) ◽  
pp. 163
Author(s):  
Muryati Muryati ◽  
Joko Susilo
Keyword(s):  
Production Capacity ◽  
Selling Price ◽  
Financial Condition ◽  
The Cost ◽  
Descriptive Method

This study aims to analyze the calculation of the cost of sales as the basis for determining the selling price of the product in determining profit in one period at The Putri Solo Restaurant "Takana Jo Kampuang" Muara Bulian. The method used is descriptive method by using qualitative attachment can also use research to calculate the cost of sales and collect costs that have been spent for the food business. For Return of Business Capital RM with the resulting production capacity. Research shows that Putri Solo Restaurant "Takana Jo Kampuang" Muara Bulian is experiencing stable financial condition and can even achieve maximum results. The cost that has been spent is used as an element of calculation of the formation of the cost of goods sold and the determination of the selling price as the basis in determining the profit of the business. The head of Putri Solo Restaurant "Takana Jo Kampuang" Muara Bulian should maintain and improve their business as best as possible and innovate if they want to keep their business as a developed restaurant.

Penentuan Harga Pokok Produksi Berdasrkan Sistem ABC pada Perusahaan Roti Dyas't Kota Baubau

2021 ◽  
Author(s):  
Said Saleh Salihi ◽  
Said Saleh Salihi
Keyword(s):  
Selling Price ◽  
Activity Based Costing ◽  
Conventional System ◽  
Cost Of Production ◽  
Costing System ◽  
Brown Bread ◽  
The Right ◽  
The Cost ◽  
Descriptive Method

This research aims to determine and analyze the right determination of the cost of goods manufactured based on the Activity Based Costing (ABC) System at the Dyas't Baubau Bread Company. This type of research is to use the descriptive method using the Activity Based Csoting system. Dyas't. The results of this study The cost of production with the Activity Based Costing system on Dyas't Baubau bread is Rp. 420.60 with a selling price of Rp. 650.00, obtaining a profit of Rp. 229.40 or 54.54% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of goods manufactured by Dyas't Baubau Bread Company is Rp. 549.65 with a selling price of Rp. 650.00, obtaining a profit of Rp. 100.35 or 18.265% of the cost of goods manufactured, the cost of goods manufactured using the Activity Based Costing system. for sesame brown bread of Rp. 250.61 with a selling price of Rp. 330.00, obtaining a profit of Rp. 79.39 or 31.68% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of production of sesame brown bread is IDR 244.25 with a selling price of IDR 330.00, you will gain a profit of IDR 85.75 or 33.11% of the cost of goods manufactured

scholarly journals MANAJEMEN RISIKO DALAM PROSES ESTIMASI BIAYA PADA PROYEK KONSTRUKSI GEDUNG BERTINGKAT DI KOTA DENPASAR

2016 ◽  
Vol 4 (2) ◽  
Author(s):  
Ida Ayu Praniti Tresna Putri ◽  
I N. Norken ◽  
I B. Rai Adnyana
Keyword(s):  
Negative Impact ◽  
Construction Project ◽  
Mitigation Measures ◽  
Project Financing ◽  
Whole Process ◽  
Qualitative Descriptive ◽  
Inaccurate Estimation ◽  
The Government ◽  
The Cost ◽  
Descriptive Method

Abstract : On the implementation of the construction project, financing is the main consideration due to the number of large and vulnerable to various risks. Cost control is the beginning of the estimates. An inaccurate estimation could have a negative impact on the whole process of construction. Because of estimation is reference in preparing the budget and used as control of the cost of projects, then required to major risk analysis that can be used as a basis in the mitigation. This research was conducted with qualitative descriptive method by interviews and survey. Data was collected by distributing questionnaires to the respondents using purposive sampling method, which simply selecting respondents who were competent and expert about the possible risks. The number of respondents was 25 who represent 8 construction project belonging to the government which is located in Denpasar. The results showed that there were 40 risks identified, from literature identified 16 risks and from brainstorming identified 24 risks. Than from 40 risks there are 34 major risks which was 9 risks classified as unacceptable and 25 risks classified as undesirable. Most dominant risks were the risks of estimator team and project. There were 16 mitigation measures at an unacceptable risk and 41 mitigitation measures at an undesirable risk. Most dominant risks were the risks of contractors and owner.

scholarly journals Analisis Penentuan Margin Pembiayaan Murabahah pada PT. Bank Syariah X Cabang Pontianak

2017 ◽  
Vol 6 (3) ◽  
pp. 175
Author(s):  
Nur Fitriana Hamsyi
Keyword(s):  
Risk Premium ◽  
Islamic Banks ◽  
Literature Study ◽  
Expected Return ◽  
Overhead Cost ◽  
Descriptive Research ◽  
Qualitative Descriptive ◽  
Conventional Banks ◽  
The Cost

The purpose of this research is to find out how to determine the margin of murabahah financing, and components considered by Bank Syariah X Pontianak Branch. This is a qualitative descriptive research by investigating directly to the field in order to get more detail informations.Data collections were done by conducting observation, interview, documentation and literature study. From the research results, it can be concluded that the determination of murabahah margin in Bank Syariah X Branch Pontianak was using base lending rate approach where the components were among others the cost of fund, overhead cost, expected return, and risk premium. The margin set by the Syariah Bank at the beginning of the contract and should not be changed until the end of the contract and this distinguishes Islamic banks with conventional banks.

scholarly journals TEKNIK AUDIT INVESTIGATIF DALAM PENGUNGKAPAN MONEY LAUNDERING BERDASARKAN PERSPEKTIF AKUNTAN FORENSIK

2015 ◽  
Vol 3 (1) ◽  
pp. 572
Author(s):  
Rozmita Dewi Yuniarti Rozali
Keyword(s):  
Money Laundering ◽  
Test Data ◽  
Data Gathering ◽  
Theory And Practice ◽  
Primary Data ◽  
Effective Technique ◽  
Qualitative Descriptive ◽  
Descriptive Method ◽  
Gathering Data

Forensic accounting and investigative auditing is a discipline that is used when investigating a complicated cheating case related to the law. Inside are investigative audit techniques that can assist forensic accountants in their implementation. In Indonesia, investigative audit is more often associated with the settlement of corruption cases, one of which is money laundering. So in this study the authors wanted to know how investigative audit techniques are most effective in its efforts to uncover cases of money laundering based on the perspective of forensic accountants.The research method used is qualitative descriptive method. Determination of respondents using key person techniques are people who work as forensic accountants. The data used is the primary data obtained from interviews with respondents. This study uses the technique of triangulation of sources in the test data. Based on the results of his analysis, the results of the investigative aduit stages are predication, hypothesis formulation, data gathering, data reliability test, data analysis, interview and interrogation call, loss calculation, and reporting. It was also concluded that in theory and practice there is no investigative audit technique selected as the most effective technique. Because previously forensic accountants need to consider the things and characteristics of the money laundering case, only then determine which investigative audit techniques to use.

scholarly journals Implementasi Undang – undang Nomor 39 Tahun 2007 Tentang Cukai Terhadap Produk Hasil Pengolahan Tembakau Lainnya Berupa Liquid Personal Vaporizer yang tidak Dilengkapi oleh Pita Cukai

2021 ◽  
Vol 6 (1) ◽  
pp. 68-74
Author(s):  
Dimas Tragari Eldo Widodo ◽  
Anindya Bidasari ◽  
Suciati Suciati
Keyword(s):  
Field Research ◽  
Legal Research ◽  
Legal Provisions ◽  
Legal Remedy ◽  
Qualitative Descriptive ◽  
The Government ◽  
Processed Products ◽  
Descriptive Method

The background of this research is that the determination of Customs collection on Liquid Personal Vaporizer can be concluded that the government has found an answer to the debate that has been happening in Indonesia regarding the prohibition of Personal Vaporizer. As for the formulation of the problem in this research is How the Implementation of “Law No. 39 of 2007” concerning Customs for other tobacco processing products in the form of Liquid Personal Vaporizer, How is the solution or legal remedy in the process of implementing Customs on other tobacco processed products in the form of Liquid Personal Vaporizer which is not equipped with Customs stamps. The type of research in this research is sociological juridical which in other words is a type of sociological legal research and can also be called field research, which examines the applicable legal provisions and what happens in reality in society. While the dataVanalysis technique uses a qualitative descriptive method. The conclusion obtained by the researchers from the results of this research is that although most of them are regulated by ministerial regulations, the application of Customs for HPTL products in the form of Liquid Personal Vaporizers is still based on Law No.39 of 2007 concerning Customs for all regulations related to the application of Customs. And also the legal settlement for Liquid Personal vaporizer that is not equipped with Customs stamps in the Malang Customs Customs KPPBC area using non-penal channels for the settlement.

scholarly journals STRATEGI HUBUNGAN MASYARAKAT SEKSI INFORMASI DAN SARANA KOMUNIKASI KEIMIGRASIAN (FOSARKIM) DALAM MENANGANI PENGADUAN PELAYANAN PASPOR DI KANTOR IMIGRASI KELAS II CIREBON

Jurnal Signal ◽  
2018 ◽  
Vol 6 (1) ◽  
Author(s):  
Fitria . ◽  
Mukarto Siswoyo ◽  
Welly Wihayati
Keyword(s):  
Social Media ◽  
Public Relations ◽  
Participant Observation ◽  
Class Ii ◽  
Literature Study ◽  
Head Office ◽  
Phone Number ◽  
Complaint Handling ◽  
Qualitative Descriptive ◽  
Descriptive Method

AbstrakPenelitian berjudul “Strategi Hubungan Masyarakat Seksi Informasi dan SaranaKomunikasi Keimigrasian (Fosarkim) dalam Menangani Pengaduan PelayananPaspor di Kantor Imigrasi Kelas II Cirebon” ini bertujuan untuk mengetahuistrategi hubungan masyarakat Seksi Fosarkim dalam menangani pengaduanpelayanan paspor, apa saja bentuk pengaduan pelayanan paspor yang disediakanoleh Kantor Imigrasi Kelas II Cirebon, dan bagaimana upaya yang dilakukan olehSeksi Fosarkim dalam menangani pengaduan pelayanan paspor. Penelitiandeskriptif kualitatif ini menggunakan teknik pengumpulan data observasi nonpartisipan, wawancara mendalam, dokumentasi, dan studi kepustakaan. Penelitiandilakukan di Kantor Imigrasi Kelas II Cirebon Jalan Sultan Ageng TirtayasaNo.51, Desa Kedung Dawa, Kecamatan Kedawung, Kabupaten Cirebon, denganinforman yaitu Kepala Seksi Fosarkim dan Kasubsi Komunikasi, serta masyarakatpemohon paspor. Dengan hasil penelitian: 1) Strategi humas yang diterapkanadalah dengan memfokuskan kepada pelayanan yang maksimal dan menerapkanprogram-program sesuai tujuan sebelumnya, serta melakukan 3 langkah humasdalam menangani pengaduan pelayanan paspor; 2) Bentuk pengaduan yangdisediakan adalah melalui SMS Gateaway, Nomor Handphone Kepala Kantor,Kotak Saran, Email dan Websiteresmi Kantor, sertaSocial Media sepertiInstagram dan Twitter; 3) Upaya yang dilakukan yaitu dengan meningkatkan lagisosialisasi-sosialisasi ke berbagai daerah dan berbagai kalangan.Kata kunci : strategi hubungan masyarakat, pengaduan, pelayanan, KantorImigrasi.109AbstractThe research entitled strategy of public relations of communication andimmigration information (Fosarkim) in complaint handling passport service at theOffice of the Immigration Class II Cirebon aims to find out how the strategy ofpublic relations Fosarkim Section in complaints handling passport services, whatthe forms of complaints passport service are provided by the Office of theImmigration Class II Cirebon, and how the efforts are made by the FosarkimSection in complaint handling of passport service at the Office of the ImmigrationClass II Cirebon. This qualitative descriptive method research using datacollecting technique by non participant observation, indepth interview,documentation, and Literature Study. The research has been conducted at theOffice of the Immigration Class II Cirebon, Jl. Sultan Ageng Tirtayasa, DesaKedung Dawa, Kecamatan Kedawung, Kabupaten Cirebon with informans areHead Of Fosarkim Section, Kasubsi Communication, and customers applicationpassport. The results of these research are: 1) The strategy of public relationsapplied is to focus to the maximal service and implement the programs accordingto the previous goals, and doing 3 steps problems solving by public relations incomplaint handling passport; 2) The forms of complaints provided are SMSGateaway, Head Office Phone Number, Suggestion Boxes, Email and OfficialWebsite of Office, and Social Media such as Instagram and Twitter, 3) The effortsdone by Fosarkim Section has to increase more the socializations to variousregions and various circles.Keywords: Strategy, Public Relations, Complaints, Service, Passport

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