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

e-GIGI ◽  
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

scholarly journals PERAN AKUNTANSI DI RUMAH SAKIT PEMERINTAH PASCA BADAN LAYANAN UMUM (BLU) DAN ADOPSI INDONESIAN CASE BASED GROUPS (INA-CBGS) (STUDI KASUS PADA RSUD DATU BERU TAKENGON)

2020 ◽  
Vol 4 (2) ◽  
pp. 275-298
Author(s):  
Ikhwan Noviardi
Keyword(s):  
Unit Cost ◽  
Medical Personnel ◽  
Structured Interview ◽  
Regional Hospital ◽  
Activity Based Costing ◽  
Purposive Sampling ◽  
Study Approach ◽  
Abc Method ◽  
Data Collection Technique

Abstract This study aims to discuss the role of accounting in the Datu Beru Takengon Regional Hospital after BLUD status and the adoption of INA-CBGs. The role of accounting in hospitals is reflected in accounting innovations and strategies in responding to INA-CBGs. For this reason, the focus of this study is to look at accounting innovation efforts and strategies to respond to INA-CBGs carried out by the management of Datu Beru Takengon Regional Hospital. The method used in this research is a qualitative method with a case study approach. Sources of data come from informants who are selected based on certain criteria (purposive sampling). The data collection technique in this study was an interview instrument. The type of interview is a semi-structured interview. The results of this study reveal that the role of accounting in the Datu Beru Takengon Regional Hospital has increased, especially after changes to the hospital payment system, namely, INA-CBGs. Meanwhile, the change in status to BLUD did not have a direct impact on changing the role of accounting. The change in the role of accounting at the Datu Beru Takengon Regional Hospital is reflected in the accounting innovation efforts undertaken by management by involving medical personnel, especially specialist doctors in accounting practice. These specialist doctors have been asked to calculate the unit cost of each medical service using the Activity Based Costing (ABC) method. In addition, doctors have also been asked to be more concerned about controlling the cost of medical services so that they do not exceed the INA-CBGs rate. Keywords: Accounting Role, BLUD Status, INA-CBG Adoption.   Abstrak Penelitian ini bertujuan untuk mendiskusikan peran akuntansi di RSUD Datu Beru Takengon pasca status BLUD dan adopsi INA-CBGs. Peran akuntansi di rumah sakit tercermin dari inovasi akuntansi dan strategi dalam merespon INA-CBGs. Untuk itu, fokus penelitian ini adalah melihat upaya inovasi akuntansi dan strategi merespon INA-CBGs yang dilakukan manajemen RSUD Datu Beru Takengon. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan studi kasus. Sumber data berasal dari narasumber (informan) yang dipilih berdasarkan kriteria tertentu (purposive sampling). Teknik pengumpulan data dalam penelitian ini  adalah dengan instrument wawancara. Jenis wawancaranya adalah wawancara semi terstruktur. Hasil penelitian ini mengungkap bahwa peran akuntansi di RSUD Datu Beru Takengon telah mengalami peningkatan terutama setelah perubahan sistem pembayaran rumah sakit yaitu, INA-CBGs. Sementara itu, perubahan status menjadi BLUD justru tidak berdampak langsung pada perubahan peran akuntansi. Perubahan peran akuntansi di RSUD Datu Beru Takengon tercermin dari adanya upaya inovasi akuntansi yang  dilakukan oleh manajemen dengan melibatkan tenaga medis terutama para dokter spesialis dalam praktek akuntansi. Para dokter spesialis tersebut telah diminta untuk menghitung unit cost setiap jasa pelayanan medis dengan menggunakan metode Activity Based Costing (ABC). Selain itu, para dokter juga telah diminta untuk lebih peduli terhadap pengendalian biaya pelayanan medis agar tidak melebihi tarif INA-CBGs. Kata kunci: Peran Akuntansi, Status BLUD, Adopsi INA-CBGs

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

2020 ◽  
Vol 2 (1) ◽  
pp. 108-114
Author(s):  
Jimy Fran ◽  
Destanul Aulia ◽  
Juanita Juanita
Keyword(s):  
Acute Appendicitis ◽  
Unit Cost ◽  
Secondary Data ◽  
Sampling Technique ◽  
Comparison Method ◽  
Cost Comparison ◽  
Primary Data ◽  
Activity Based Costing ◽  
Class Iii ◽  
Abc Method

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.

scholarly journals Application of the Activity-Based Costing Method for Unit-Cost Calculation in a Hospital

2015 ◽  
Vol 8 (1) ◽  
pp. 165 ◽  
Author(s):  
Mahdi Javid ◽  
Mohammad Hadian ◽  
Hossein Ghaderi ◽  
Shahram Ghaffari ◽  
Masoud Salehi
Keyword(s):  
Unit Cost ◽  
Cost Price ◽  
Medical Services ◽  
Cost Calculation ◽  
Accounting System ◽  
Activity Based Costing ◽  
Hospital Managers ◽  
Cost System ◽  
Abc Method ◽  
The Cost

<p><strong>BACKGROUND:</strong> Choosing an appropriate accounting system for hospital has always been a challenge for hospital managers. Traditional cost system (TCS) causes cost distortions in hospital. Activity-based costing (ABC) method is a new and more effective cost system.</p> <p><strong>OBJECTIVE:</strong> This study aimed to compare ABC with TCS method in calculating the unit cost of medical services and to assess its applicability in Kashani Hospital, Shahrekord City, Iran.‎</p> <p><strong>METHODS:</strong> This cross-sectional study was performed on accounting data of Kashani Hospital in 2013. Data on accounting reports of 2012 and other relevant sources at the end of 2012 were included. To apply ABC method, the hospital was divided into several cost centers and five cost categories were defined: wage, equipment, space, material, and overhead costs. Then activity centers were defined. ABC method was performed into two phases. First, the total costs of cost centers were assigned to activities by using related cost factors. Then the costs of activities were divided to cost objects by using cost drivers. After determining the cost of objects, the cost price of medical services was calculated and compared with those obtained from TCS.‎</p> <p><strong>RESULTS:</strong> The Kashani Hospital had 81 physicians, 306 nurses, and 328 beds with the mean occupancy rate of 67.4% during 2012. Unit cost of medical services, cost price of occupancy bed per day, and cost per outpatient service were calculated. The total unit costs by ABC and TCS were respectively 187.95 and 137.70 USD, showing 50.34 USD more unit cost by ABC method. ABC method represented more accurate information on the MAJOR COST COMPONENTS.</p> <p><strong>CONCLUSION:</strong> By utilizing ABC, hospital managers have a valuable accounting system that provides a true insight into the organizational costs of their department.<strong></strong></p>

scholarly journals Evaluasi Tarif Pelayanan Badan Layanan Umum Dengan Metode Unit Cost Pada Universitas Islam Negeri Imam Bonjol Padang

2020 ◽  
Vol 20 (3) ◽  
pp. 1093
Author(s):  
Ramayani Eka Putri ◽  
Suhairi Suhairi ◽  
Nini Syofriyeni
Keyword(s):  
Financial Management ◽  
Unit Cost ◽  
Secondary Data ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Efficiency And Effectiveness ◽  
Service Activity ◽  
Service Rates ◽  
Quantitative Descriptive ◽  
Descriptive Method

This study is an applied research which aims to calculate the unit cost per service activity output at the UIN Imam Bonjol Padang Postgraduate program using the Activity Based Costing method, and compare the results of the unit cost calculation for each of the current Imam Bonjol UIN BLU service rates and provide recommendations for evaluation of rates relevant to UIN Imam Bonjol Padang's current condition. It is hoped that this research can provide valuable input so that service rates that are relevant to the development of Imam Bonjol Padang UIN can be applied and can be one of the references for calculating service rates in order to increase the level of efficiency and effectiveness of State financial management. The research design used is quantitative descriptive method. The data used in this study are secondary data in the form of budget data and expenditure expenditures released for each service activity. The results showed that almost the entire unit cost of service in the UIN Imam Bonjol Padang Postgraduate program turned out to be higher than the applicable rate (underrated). This shows that BLU UIN Imam Bonjol Padang's service rates is no longer relevant. UIN Imam Bonjol Padang needs to evaluate service rates in order to optimize financial management, so BLU services can be further improved. 

scholarly journals KAJIAN KERENTANAN MASYARAKAT TERHADAP PERUBAHAN IKLIM BERBASIS DAERAH ALIRAN SUNGAI (STUDI KASUS SUB DAS GARANG HULU)

2012 ◽  
Vol 10 (1) ◽  
pp. 8 ◽  
Author(s):  
Muchtar Efendi ◽  
Henna Rya Sunoko ◽  
Widada Sulistya
Keyword(s):  
Climate Change ◽  
Mixed Method ◽  
Public Perception ◽  
Quantitative Methods ◽  
Secondary Data ◽  
Study Data ◽  
Primary Data ◽  
Purposive Sampling ◽  
Study Results ◽  
The Impact

ABSTRAK Dampak terhadap pemanasan global adalah terjadinya perubahan iklim yang berpengaruh terhadap kondisi ekosistem Daerah Aliran Sungai (DAS). Kondisi ini menyebabkan penurunan tingkat kesejahteraan masyarakat dan meningkatkan tingkat kerentanan masyarakat. Penelitian ini bertujuan melakukan analisis tingkat kerentanan masyarakat terhadap perubahan iklim di Sub DAS Garang Hulu. Penelitian ini merupakan penelitian deskriptif-eksploratif dengan menggunakan pendekatan metode kombinasi kualititatif dan kuantitatif (mixed method). Data sekunder dikumpulkan melalui kegiatan studi literatur dan desk study. Data primer berupa persepsi masyarakat dengan wawancara mendalam dengan metode purposive sampling. Penilaian kerentanan masyarakat terhadap perubahan iklim menggunakan fungsi dari tiga komponen, yaitu paparan, kepekaan, dan kemampuan adaptasi. Hasil analisis kerentanan masyarakat ditampilkan dalam bentuk peta-peta dengan bantuan Sistem Informasi Geografi (SIG). Hasil kajian menunjukkan bahwa tingkat kerentanan masyarakat terhadap perubahan iklim didominasi dalam kategori rendah sampai dengan sedang dengan persentase 73.83%. Daerah yang memiliki kerentanan tinggi adalah daerah Kecamatan Ungaran Timur dan kelurahan Sukorejo di Kota Semarang. Kata Kunci : DAS, Kerentanan, Paparan, Kepekaan, Kemampuan Adaptasi ABSTRACT The impact of global warming is climate change affecting the condition of Watershed Ecosystem. This condition causes the decreasing in the level of social welfare and the increasing  level of vulnerability of  living community. This study was aimed  to analyze the level of vulnerability of living communities due to climate change in Garang Hulu sub-watersheds . This research was a descriptive-explorative approach by using a combination of qualititative and quantitative methods (mixed method). Secondary data were collected through the study of literature and desk study. Primary data were taken in the form of public perception along with  indepth interviews. Respondents were chosen through purposive sampling method. Assessment of the  social vulnerability to climate change was using a function of three components, namely the exposure, sensitivity, and adaptability. The results of the vulnerability analysis were presented in the form of maps using the GIS. The study results showed that the level of vulnerability of communities to climate change was dominated by low category to moderate with the percentage of 73.83%. Areas that had a high vulnerability were East Ungaran local district and Sukorejo village in Semarang. Key Words : watershed, vulnerability, exposure, sensitivity, adaptability.

scholarly journals USULAN MODEL PERHITUNGAN HARGA POKOK JASA PADA INDUSTRI TOUR & TRAVEL DENGAN METODE ACTIVITY BASED COSTING (ABC) (Studi Pada Perusahaan Jasa XYZ Travel)

2018 ◽  
Author(s):  
Karina Putri Aulia ◽  
Muji Astuti
Keyword(s):  
Cost Allocation ◽  
Secondary Data ◽  
Tourism Industry ◽  
Travel Agency ◽  
Activity Based Costing ◽  
Travel Services ◽  
The Difference ◽  
Abc Method ◽  
Travel Industry ◽  
The Cost

<p align="center"><strong><em>ABSTRACT:</em></strong></p><p><em>Strengthening middle-class prosperity in Indonesia raises the tourism industry, especially the umrah travel agency. Government regulations on waiting periods of pilgrimage have contributed to the increase of umrah pilgrims. In gaining market share, the umrah travel industry proclaims a low-price strategy. umrah travel industry is faced with the challenge of cost management and cost allocation so that the cost of goods calculation is more accurate.</em></p><p><em>This study aims to propose the calculation of cost of services by the method of Activity Based Costing (ABC) in XYZ Travel company. Activity Based Costing is a method of allocating cost based on activity so as to produce the calculation of cost of goods more appropriate. This study explains the basic concepts of ABC and compares it with the traditional product costing methods already applicable in XYZ Travel.</em></p><p><em>The method used in this research is descriptive method with qualitative approach. The data used are secondary data in the form of financial statements supported by observation and interview with XYZ Travel management. The study was conducted on the costs incurred in the umrah travel industry according to 2016 financial data on the available umrah packages.</em></p><p><em>The results showed the difference between the cost of travel services industry umrah ABC method with the traditional price according to XYZ Travel. The difference between the cost of services for package type of two, three, and four of Rp 4,716,008, Rp 4,637,716 and Rp 4,502,774. The average cost of travel services umrah XYZ Travel increased after using the Activity Based Costing method. Increase or decrease in cost of services affects the difference in price offered to consumers. XYZ Travel company management is advised to consider using Activity Based Costing method as it can assist management in allocating more accurate cost.</em></p><p><em>                                                                                        </em></p><p><em>Keywords: Umrah Travel Industry, Cost of Services, Activity Based Costing</em><em></em></p>

COST ANALYSIS OF CLINICAL PRACTICE NURSING PROFESSION STUDENTS WITH ACTIVITY BASED COSTING (ABC) METHOD IN Dr. SOEWANDHI HOSPITAL SURABAYA EAST JAVA

2017 ◽  
Vol 1 (2) ◽  
pp. 128
Author(s):  
M Hasinuddin ◽  
Nuh Huda ◽  
Abdul Wahid
Keyword(s):  
Clinical Practice ◽  
Professional Practice ◽  
Unit Cost ◽  
Educational Institutions ◽  
Activity Based Costing ◽  
Practice Nurses ◽  
Professional Nurses ◽  
Abc Method ◽  
The Cost ◽  
The Impact

Background and objectives. During this time the unit cost of clinical practice in hospitals that practice becomes a vehicle which has not been done calculation costing more Clinical practice based on estimates, propriety and comparison with the cost of clinical practices from other hospitals. The costing is sometimes caused problems. Currently the cost of student practice in teaching hospitals varies between Rp. 300,000 - Rp. 500,000 / person / month. The problem that exists is how the unit cost and how much it costs the right based on unit cost and other considerations that apply to students practice at the Hospital Clinic as a vehicle for clinical practice. The purpose of this study to determine the unit cost and set the cost of professional practice of nurses that will be proposed applicable professional nurses students at Hospital.Method. This research was a descriptive observational study by conducting a case study in the dr. Soewandhi hospital East Java. Calculation of unit cost carried by Activity Based Costing (ABC), costing more to do content analysis after conducting focus group discussions, as well as other considerations.Research result. The results using the ABC method showed that the unit cost to the cost of professional practice nurses in the hospital Dr. Soewandhi Surabaya is Rp. 460,000, - / month / person, while the cost of practice set by the RS Dr. Soewandhi is Rp. 1.200.000, - / month / person. There is a practice of the profession excess costs Rp. 740,000, -. RS Dr. Surabaya Soewandhi practice fees apply without using a standard based on the unit cost accordingly. Some educational institutions felt the cost was very heavy so the impact to the cancellation of the filing of the professional nurses student practice.Conclusions and recommendations. The hospital used a professional students practice nurses should use the standard fees in accordance with needs through precise calculations that the fees charged to students through educational institutions in accordance with the appropriate calculations.Keyword: ABC system - Profession nurses - Fee Practices

scholarly journals Analisis Unit Cost Pelayanan Unit Laboratorium Rumah Sakit Naili DBS Tahun 2017 dengan Metode Activity Based Costing (ABC)

2019 ◽  
Vol 8 (2S) ◽  
pp. 8
Author(s):  
Ressa Oasthttamadea ◽  
Menkher Manjas ◽  
Yurniwati Yurniwati
Keyword(s):  
Mixed Method ◽  
Unit Cost ◽  
Activity Based Costing ◽  
Sequential Explanatory

Activity-Based Costing (ABC) merupakan metode akuntansi yang mengidentifikasi dan mengalokasikan biaya kepada aktivitas. Metode ABC dapat memberikan perhitungan biaya yang akurat sehingga meningkatkan efektivitas dan efisiensi finansial sebuah rumah sakit yang sesuai dengan tujuan strategik organisasi. Unit laboratorium merupakan salah satu unit dengan beban kerja terbanyak dan berperan besar dalam proses diagnosis penyakit. Tujuan penelitian ini adalah untuk mengetahui aspek manajemen mengenai penetapan tarif pelayanan laboratorium dan mengidentifikasi unit cost pelayanan laboratorium RS Naili DBS tahun 2017 dengan metode ABC. Penelitian ini dilakukan dengan desain mixed method tipe sequential explanatory, yaitu analisis kualitatif yang diikuti analisis kuantitatif. Hasil penelitian kualitatif menunjukkan bahwa RS Naili DBS menggunakan sistem akuntansi tradisional dalam menghitung unit cost pelayanan laboratorium, yang tidak mempunyai sistem kontrol terhadap pemakaian sumber daya. Hasil penelitian kuantitatif menunjukkan bahwa perhitungan unit cost pelayanan laboratorium dengan metode ABC pada pemeriksaan hematologi rutin dan waktu pembekuan & pendarahan memberikan hasil yang lebih rendah dibandingkan tarif rumah sakit (Rp 45.389,- dan Rp 33.904,-), dan kebalikannya pada pemeriksaan gula darah random (Rp 33.904,-). Peneliti menyarankan agar RS Naili DBS melalukan evaluasi atas unit cost pelayanan laboratorium, sumber daya yang digunakan, serta mengedukasi staf mengenai metode ABC.

scholarly journals MODEL PERHITUNGAN UNIT COST LAYANAN KESEHATAN DENGAN METODE BIAYA KONVENSIONAL DAN ABC (STUDI KASUS DI PUSKESMAS “X” KABUPATEN LUMAJANG)

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Imam Mulyono
Keyword(s):  
Unit Cost ◽  
Indirect Costs ◽  
Calculation Model ◽  
Civil Servants ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Total Cost ◽  
Service Unit ◽  
Average Unit ◽  
Abc Method

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