Unit Cost Comparison Method Using Activity-Based Costing of Appendectomy Against INA-CBG's Rates in Bhayangkara Hospital Medan 2018

Determination of tariffs with traditional methods is considered unable to overcome various difficulties in determining rates in hospitals. Activity-Based Costing (ABC) is one method of calculating rates that are considered efficient. The purpose of this study was to determine the ratio of unit cost to INA-CBG's rates in class III acute appendicitis patients at Bhayangkara Medan Secondary Hospital in 2018. This study is a quantitative descriptive study using the ABC method, where this study calculates the unit cost of acute appendicitis. Samples were taken based on total sampling technique, that is, all patients with class III acute appendicitis in Bhayangkara Hospital Medan. Data was collected using primary data in the form of direct interviews from the field and secondary data in the form of patient medical records, as well as costs incurred from all activities that happened. Analysis of the data used in this study is a non-statistical quantitative analysis test. The results of the study show that the unit cost is smaller than the INA-CBG's rate with a difference of Rp. 1,699,448.00. It is recommended that the Head of the Bhayangakara Level II Hospital in Medan analyze the unit cost of each disease using the ABC method in order to have efficient tariffs.

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Analisis Unit Cost dan Biaya Kepaniteraan Klinik Mahasiswa Profesi Kedokteran Gigi Universitas Udayana dengan Metode Activity Based Costing

e-GIGI ◽

10.35790/eg.v9i2.35579 ◽

2021 ◽

Vol 9 (2) ◽

pp. 323

Author(s):

Putri Rejeki ◽

I Gde K. Baskara ◽

Luh Putu S. Ulandari

Keyword(s):

Mixed Method ◽

Unit Cost ◽

Secondary Data ◽

Clinical Clerkship ◽

Activity Based Costing ◽

Study Program ◽

Purposive Sampling ◽

Qualitative Approaches ◽

School Of Dentistry ◽

Abc Method

Abstract: Udayana University (UNUD) School of Dentistry (PSSKGPDG) is one of the dental school in Bali that has problems in analyzing the education cost. Based on previous financial reports, the calculation of the unit cost has been made using the activity based costing (ABC) method for the undergraduate phase. This study was aimed to determine the unit cost and the amount of clinical clerkship education costs that would be proposed using the ABC method. This was a mixed method study using a combination of quantitative and qualitative approaches. The quantitative approach used secondary data of financial statements for the 2019/2020 academic year analyzed by using the ABC method. Meanwhile, the qualitative approach was conducted through in-depth interviews with five informants selected by purposive sampling and then was analyzed thematically. The results showed that the unit cost per semester for PSSKGPDG FK UNUD students was Rp. 61,635,692 which was greater than the unit cost previously calculated by the study program of Rp. 22,319,000. Often the unit costs that had been prepared were not below the budget plan (RAB) due to the lack of detail in budgeting by the study program. In conclusion, although PSSKGPDG prepared RAB by applying the ABC method, in the end its implementation was not fully realized due to urgent activities or budgets that exceeded the ceiling. Periodic training is needed, therefore, employees can be more thorough and detailed in preparing a budget.Keywords: activity based costing method; unit cost; dentist clinical clerkship Abstrak: Program Studi Sarjana Kedokteran Gigi dan Profesi Dokter Gigi (PSSKGPDG) Fakultas Kedokteran (FK) Universitas Udayana (UNUD) merupakan salah satu institusi pendidikan dokter gigi di Bali yang memiliki permasalahan dalam analisis biaya pendidikan. Berdasarkan laporan keuangan sebelumnya, perhitungan satuan biaya pendidikan sudah dibuat dengan metode Activity Based Costing (ABC) untuk fase sarjana. Penelitian ini bertujuan untuk mengetahui besaran biaya satuan (unit cost) dan besaran biaya pendidikan kepaniteraan klinik yang akan diusulkan dengan metode ABC. Penelitian ini menggunakan mixed method yaitu kombinasi pendekatan kuantitatif dan kualitatif. Penelitian kuantitatif menggunakan data sekunder laporan keuangan periode tahun ajaran 2019/2020 yang dianalisis menggunakan metode ABC. Penelitian kualitatif dilakukan melalui wawancara mendalam terhadap lima informan yang dipilih secara purposive sampling dan dianalisis secara tematik. Hasil penelitian menunjukkan bahwa unit cost per semester mahasiswa PSSKGPDG FK UNUD sebesar Rp. 61.635.692 yang lebih besar dibandingkan unit cost yang telah dihitung sebelumnya oleh prodi sebesar Rp. 22.319.000. Seringkali unit cost yang telah disusun tidak sesuai dengan rencana anggaran biaya (RAB) dikarenakan kurang detailnya prodi membuat anggaran. Simpulan penelitian ini PSSKGPDG menyusun RAB dengan menerapkan prinsip ABC, meskipun pada akhirnya dalam penerapannya tidak terealisasikan dengan sempurna karena adanya kegiatan atau anggaran mendesak yang seringkali melebihi pagu. Pelatihan secara berkala sangat diperlukan sehingga pegawai dapat lebih teliti dan detail dalam menyusun suatu anggaranKata kunci: metode activity based costing; unit cost; kepaniteraan klinik

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PENERAPAN METODE ACTIVITY-BASED-COSTING SYSTEM DALAM PENENTUAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT HUSADA UTAMA SURABAYA.

JEA17: Jurnal Ekonomi Akuntansi ◽

10.30996/jea17.v1i01.647 ◽

2016 ◽

Vol 1 (01) ◽

Author(s):

Hwihanus . ◽

Jalib Umar Latuconsina

Keyword(s):

Class Ii ◽

Class I ◽

Primary Data ◽

Activity Based Costing ◽

Class Iii ◽

Direct Observations ◽

Costing System ◽

Abc Method ◽

Two Stages ◽

The Cost

This study aims to determine how the application of the method of Activity-Based Costing in determining the tariff for inpatient hospital Husada Utama Surabaya and compared with a rate home services inpatient approved hospital with tariff services using Activity-Based Costing the approach of activity -aktivitas in providing products or services to determine the amount of the costs incurred. This research uses descriptive method. Research using primary data with a direct review of the research object, conduct interviews and make observations or direct observations. Inpatient services tariff calculation using the ABC method, performed in two stages. That is the first expense traced to the activity which raises the cost and the second stage charge activity to the product. While the rates obtained by adding the cost of hospitalization with the expected profit. The results obtained from the calculation of rates of hospitalization services using Activity-Based Costing namely to class Suite Rp. 1,434,298, Rp VVIP class. 1,141,516, VIP Rp. 757 680, Class I USD. 706 888, class II Rp. 643 385, and class III Rp. 616 269. So in the ABC method, has been able to allocate the cost of assets to each room is right by the consumption of each activity. From the results of this study using the assumption, researchers recommend that hospital is expected to reduce rates of hospitalization services in class suite, VVIP and VIP in order to attract patients to use the services of hospitalization. As for Class I, Class II and Class III, if the tariff wants to be maintained, it is recommended to class I order the tariff was increased to get a big profit, and for class II and class III is expected to add beds or full capacity.Keywords: Activity Based Costing, Hospitals, Rates services, Inpatient

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Comparsion Of Efficency Of Cucumber Production In Poly-House

Thematics Journal of Geography ◽

10.26643/tjg.v8i9.8097 ◽

2019 ◽

Vol 8 (9) ◽

pp. 22-30

Author(s):

SONIA HOODA

Keyword(s):

Open Field ◽

Resource Use ◽

Secondary Data ◽

Sampling Technique ◽

Farming System ◽

Primary Data ◽

Statistical Tools ◽

Average Percentage ◽

Net Returns ◽

Douglas Production Function

The study has made an attempt on resource use and economic efficiency of cucumber production under poly-house farming and open field farming. Primary data collected by using purposive sampling technique from selected districts. Sample of 50 farmers (25 Poly-house farmers and 25 Open field farmers) was taken from each district on the basis of availability. Secondary data was collected from Horticulture Department. For data analysis statistical tools average, percentage and Linear Cobb-Douglas Production Function was used. The study found that the yield of cucumber was more under poly-house farming as compare to open field farming system. The reason behind this was long harvesting period and more number of fruits per plant under poly-house farming conditions. The data specifies higher net returns per acre of cucumber under poly-house farming over open field farming, which implicit poly-house farming not only highly profitable but also economically viable as compared to open field farming in study area.

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PENGARUH KEPEMIMPINAN DAN MOTVASI KERJA TERHADAP KUALITAS PELAYANAN PUBLIK (STUDI KASUS PADA KANTOR KEMENTERIAN AGAMA SUNGAI PENUH )

10.31219/osf.io/f9pmb ◽

2020 ◽

Author(s):

Pahrizal

Keyword(s):

Data Analysis ◽

Service Quality ◽

Public Service ◽

Random Sampling ◽

Secondary Data ◽

Sampling Technique ◽

Simple Random Sampling ◽

Primary Data ◽

Analysis Techniques ◽

Intervening Variables

The research is proposed to test the influence of Leadership and Motivation Work on Public Service Quality. The population in this study was the Kantor Kementerian Agama Sungai Penuh who had received the last 1 year service at the Kantor Kementerian Agama Sungai Penuh, amounting to 260 people. Furthermore, by using the Slovin formula, a sample size of 158 people was chosen with a sampling technique based on Simple Random Sampling. This study uses primary data and secondary data. Data analysis techniques used are path analysis and hypothesis testing using t test with data analysis using SPSS version 20. The results of the study based on showing that partially the Leadership and motivation work have a positive and significant effect on Public Service Quality. The results also show that motivation work variables act as intervening variables between Leadership and Public Service Quality.

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PENGARUH KOMPETENSI DAN LINGKUNGAN KERJA FISIK TERHADAP KINERJA KARYAWAN PT. SUZUKI INDOMOBIL MOTOR

Jurnal Manajemen Bisnis Krisnadwipayana ◽

10.35137/jmbk.v7i2.289 ◽

2019 ◽

Vol 7 (2) ◽

Author(s):

Rasmansyah Rasmansyah ◽

M Zainal Aripin

Keyword(s):

Work Environment ◽

Random Sampling ◽

Employee Performance ◽

Secondary Data ◽

Sampling Technique ◽

Primary Data ◽

Physical Work ◽

Physical Work Environment ◽

And Performance ◽

Dominant Influence

<em>This research was conducted based on the existence of problems in the competence and physical work environment of employee performance. This study aims to determine the effect of competencies and physical work environment simultaneously or partially on the performance of employees of PT. Suzuki Indomobil Motor. The sampling technique is the sample random sampling technique. The type of research used is descriptive and verivative research methods, with data collection techniques using primary data and secondary data. The results showed that competency, physical work environment, and performance were categorized quite well. Based on the calculation, it can be seen that simultaneously the competence and physical work environment have a positive and significant influence on the performance of the employees of PT. Suzuki Indomobil Motor. Partially shows that the physical work environment has the most dominant influence on the performance of employees of PT. Suzuki Indomobil Motor</em>

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OPTIMALISASI PENGEMBANGAN SDM, IKLIM KERJA, DAN BERBAGI PENGETAHUAN DAN KREATIVITAS DI PT. GAS (GEMALINDO AIR SUPPORT) BATAM

Stability: Journal of Management and Business ◽

10.26877/sta.v3i1.6428 ◽

2020 ◽

Vol 3 (1) ◽

pp. 28-39

Author(s):

Andar Sri Sumantri ◽

Nur Cholis Majid

Keyword(s):

Human Resources ◽

Knowledge Sharing ◽

Human Resource Development ◽

Human Resource ◽

Secondary Data ◽

Sampling Technique ◽

Resource Development ◽

Work Climate ◽

Primary Data ◽

Development Work

AbstrakPenelitian ini sendiri bertujuan untuk mengetahui seberapa jauh pengaruh pengembangan SDM, iklim kerja dan berbagi pengetahuan terhadap kreativitas SDM di PT. GAS (Gemalindo Air Support) Batam. Perumusan masalah, tujuan penelitian ini dan hipotesis pada penelitian ini adalah untuk menganalisis pengaruh yang positif dan signifikan secara individual antara variabel independen yaitu pengembangan SDM, iklimkerja dan berbagi pengetahuan terhadap variabel dependen yaitu kreativitas SDM di PT. GAS (Gemalindo Air Support) Batam. Pada penelitian ini objek yang diambil adalah karyawan GAS (Gemalindo Air Support) Batam. Sumber data meliputi data primer dan data sekunder. Sampel pada penelitian ini berjumlah 100 responden yang merupakan karyawan PT. GAS (Gemalindo Air Support) Batam melalui teknik nonprobability sampling yaitu dengan tidak menggunakan metode sampling. Teknik analisis datanya adalah teknik regresi linier berganda.Kata Kunci : Optimalisasi Pengembangan SDMAbstractThis study itself aims to find out how far the influence of human resource development, work climate and knowledge sharing on the creativity of human resources in PT. GAS (Gemalindo Air Support) Batam. The formulation of the problem, the purpose of this study and the hypothesis in this study is to analyze the positive and significant influence individually between the independent variables of human resource development, work climate and knowledge sharing on the dependent variable that is the creativity of human resources in PT. GAS (Gemalindo Air Support) Batam. In this research object is taken employee GAS (Gemalindo Air Support) Batam. Data sources include primary data and secondary data. The sample in this study amounted to 100 respondents who are employees of PT. GAS (Gemalindo Air Support) Batam through nonprobability sampling technique is not by using the method of sampling. Data analysis technique is doubled linear regression technique.Keywords : Optimization of HR Development

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HUBUNGAN PENGETAHUAN, SIKAP DAN PERSEPSI IBU DENGAN STATUS IMUNISASI DASAR DI WONOKUSUMO

Jurnal PROMKES ◽

10.20473/jpk.v7.i1.2019.67-77 ◽

2019 ◽

Vol 7 (1) ◽

pp. 67

Author(s):

Tri Anisca Dillyana

Keyword(s):

Data Collection ◽

Hepatitis B ◽

Secondary Data ◽

Sampling Technique ◽

Primary Data ◽

Immunization Program ◽

Cross Sectional ◽

Urban Village ◽

Immunization Status ◽

To Receive

Background: Basic immunization is the first immunization that should be given to everyone, especially infants and children from birth to protect lifes from dangerous diseases. The immunization program in Indonesia requires every infant (0-11 months) to receive complete basic immunization consist of 1 dose of Hepatitis B, 1 dose of BCG, 3 doses of DPT-HB-Hib, 4 doses of polio, and 1 dose of measles. Basic Immunization in RW 8 Wonokusumo Urban Village in 2017 has not reached the target. Only 73 infants (67%) of 108 have received complete basic immunization which the target of Puskesmas is 95%. This study aims to know the correlation of knowledge, attitude and mother perception with the basic immunization status in Wonokusumo. This study is an observational analytic research with quantitative approach. The study was cross sectional with a sample of 39 respondents. The sampling technique used is purposive sampling. Respondents in this study are mothers who have children under three and have KMS in RW 8 Wonokusumo Urban Village. Primary data collection techniques obtained from questionnaires while secondary data obtained from Wonokusumo Puskesmas and Surabaya City Health Office reports .The result of bivariate statistic test shows that there is correlation between knowledge, attitude, and mother perception with the immunization status of children under three with p = 0,001 (p < 0,05). Conclusion: There is correlation between knowledge, attitude, and mother perception with the basic immunization status in RW 8, Wonokusumo Village.

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Hubungan Pemberian Anestesi Regional Dengan Kelancaran ASI Pada Ibu Post Partum Sectio Caesarea Di Rumah Sakit Muhammadiyah Gresik

MAGNA MEDICA: Berkala Ilmiah Kedokteran dan Kesehatan ◽

10.26714/magnamed.7.2.2020.42-48 ◽

2020 ◽

Vol 7 (2) ◽

pp. 42

Author(s):

Vina Rahmatika ◽

Musa Ghufron ◽

Nenny Triastuti ◽

Syaiful Rochman

Keyword(s):

Breast Milk ◽

Caesarean Section ◽

Post Partum ◽

Secondary Data ◽

Sampling Technique ◽

Primary Data ◽

Sectio Caesarea ◽

P Value ◽

Cross Sectional ◽

Anesthetic Drugs

Background: The birth rate by caesarean section method is getting higher. Risk data for 2013 shows the method of birth with the operation method of 9.8 percent of the total 49,603 births during 2010 to 2013. Being in practice the mother must be given anesthetic before the surgery begins. This anesthesia will later affect the pain that will occur after SC. Purpose: The purpose of this study was to determine the correlation between regional anesthetic drugs and the smoothness of breast milk in women born in sectio caesarea at Muhammadiyah Gresik Hospital. Method: Method with Cross Sectional approach. The population in this study mothers who gave birth in a caesarean section at Muhammadiyah Hospital Gresik in December 2019 to January 2020. The sampling technique in this study is probability / random simple sampling. The sample in this study was a portion of mothers who gave birth in a caesarean section at Muhammadiyah Gresik Hospital. The instrument used was primary data collection in the form of questionnaires and secondary data in the form of patient medical records. Result: The data obtained in this study were processed using spearman correlation statistics. From the statistical test the Correlation coefficient value was 0.807, and obtained P-Value equal to 0,000 this value is less than 0.05. Conclusion: The conclusion of this study is that there is a correlation between the administration of a regional anesthetics and the smoothness of breast milk in mothers of post partum caesarea at Muhammadiyah Gresik Hospital.

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PERAN GURU BERLATARBELAKANG PENDIDIKAN BERBEDA DALAM PERKEMBANGAN MOTIVASI BELAJAR SISWA

Asy-Syukriyyah ◽

10.36769/asy.v22i2.161 ◽

2021 ◽

Vol 22 (2) ◽

pp. 168-190

Author(s):

Zuhri Fahruddin

Keyword(s):

Secondary Data ◽

Sampling Technique ◽

Educational Background ◽

Learning Motivation ◽

Data Sources ◽

Primary Data ◽

High Quality ◽

Secondary Data Sources ◽

Depth Interviews

Abstract: The learning carried out by the teacher in the classroom must develop the quality of learning, one of which is learning motivation, students who are not passionate about learning are not optimal and of high quality, from this goal the reality is still far from expectations, many students are not aware of the importance of studying seriously, there is no passion study, there is no fun in the study room. The sampling technique used is Census Sample (Sample Saturated), while criterion-based selection is used when conducting qualitative research, 30 students as primary data sources, two teachers as secondary data sources. Data collection techniques using in-depth interviews, observation, documentation and questionnaires, while data analysis by reducing data, presenting data, drawing conclusions and verification by means of research stages I and II students and teachers with a Da'wah educational background, stage III and IV student informants and teachers with PAI educational background.

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The Effect of Human Capital and Organizational Learning on Performance Mediated by Organizational Competency

INFLUENCE : International Journal of Science Review ◽

10.54783/influence.v3i3.180 ◽

2021 ◽

Vol 3 (3) ◽

pp. 217-228

Author(s):

Yusi Damayanti ◽

Hadita ◽

Yulianah

Keyword(s):

Human Capital ◽

Organizational Learning ◽

Structural Model ◽

Descriptive Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Measurement Model ◽

Primary Data ◽

Company Performance ◽

Organizational Competence

The purpose of this research is to analyze the effect of human capital and organizational learning on company performance which is mediated by organizational competence. This research uses quantitative research with descriptive analysis approach. The population in this study were 75 respondents, each of whom worked for 3 MSMEs in the city of Jakarta. The sampling technique used is a saturated sample. The types of data in this study are primary data and secondary data. Data collection techniques using observation techniques, in-depth interviews and questionnaires. The analysis technique is carried out with two main parts, namely the measurement model and the structural model. Based on the results of research data analysis, it can be concluded that: 1) Human Capital has a positive and significant effect on organizational competency with a t-statistic value of 5.176; 2) Organizational Learning has a positive and significant effect on organizational competency with a t-statistic value of 4.786; 3) Human Capital has a positive and significant effect on Company Performance mediated by organizational competence with a t-statistic value of 5.387; 4) Organizational Learning has a positive and significant effect on Company Performance mediated by organizational competence with a t-statistic value of 3.175; and 5) Organizational Competency does not directly affect the Company's Performance with a t-statistic value of 1.571.

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