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All Journal Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Gema Ngabdi Jurnal Abdi Insani Jurnal Akuntansi dan Keuangan Jurnal Abdimas Sangkabira GANESHA: Jurnal Pengabdian Masyarakat Prosiding Konferensi Nasional PKM-CSR Jurnal Pengabdian Pada Masyarakat Jurnal Pepadu Journal of Islamic Economics Lariba Eduvest - Journal of Universal Studies Journal of Management Accounting, Tax and Production Socio-Economic and Humanistic Aspects for Township and Industry Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi Asian Journal of Management, Entrepreneurship and Social Science
Suhaedi, Wirawan
Fakultas Ekonomi Dan Bisnis Universitas Mataram
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Journal : JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)

 1 
Analisis Penerapan Metode Activity Based Costing dalam Penetapan Tarif Jasa Rawat Inap di Rumah Sakit Umum Daerah Kota Mataram Kusuma Dewi, Kartika Maharani; Suhaedi, Wirawan
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 2 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i2.32262

Abstract

This study aims to analyze and compare the determination of inpatient service rates at Mataram City Regional General Hospital using the Activity-Based Costing (ABC) method. The research process includes activity identification, cost classification, and cost driver determination to allocate costs more accurately. The method used is qualitative descriptive analysis, with data obtained through observation, interviews, and documentation studies. The results show that the ABC method produces more accurate rate calculations than traditional methods, because costs are allocated based on activities that actually consume resources. The implications of this study are expected to help hospitals in setting rates that are more transparent and accurate, and reflect the actual costs of healthcare services, thereby improving the efficiency of hospital financial management.
Co-Authors Adhitya Bayu Suryantara Ahmad Taufik S Akmal Yusuf Ananta Prayoga Andi Iqbal Hidayat, Andi Anggara, Jaka Animah Animah Anjani, Ika Putri Fitri Arfizi Mita Raga Seprian Arini, I Gusti Ayu Laras Dwi Arini Astuti , Widia Ayudia Shanti, Dita Baiq Anggun Hilendri L. Baiq Anggun Hilendri Lestari Baiq Rosyida Baiq Rosyida Baiq Rosyida Baiq Rosyida Dwi Astuti Baiq Rosyida Dwi Astuti Biana Adha Inapty, Biana Adha BS, Raden Sapto Hendri Carlin, Tanesya Deasusanti, I Gusti Ayu Ketut Berliana Deasusanti Dian Tifani Dwi Astuti, Baiq Rosyida Dwi, Baiq Rosyida Effenndy, Lukman Elin Erlina Sasanti Eni Indriani erlina sasanti, elin Fadila Agustini Fikri, M. Ali Fiorentina, Lidya Meti Harum Susanti Iman Waskito Intan Rakhmawati Intan Rakhmawati Isnawati Isnawati Isnawati Isnawati, Isnawati Jalaludin Jalaludin Jalaludin, Jalaludin Jumaidi, Lalu Takdir Kusuma Dewi, Kartika Maharani L, Baiq Anggun Hilendri L. Takdir Jumaidi Laili, Najwa Lalu Takdir Jumaidi Lestari, Baiq Anggun Hilendri Linda Sari Ni Nyoman Ira Indriyanthi Nur Fitriyah Nurabiah Nurabiah, Nurabiah Prasidya, Tusta R Sapto Hendri BS R. Sapto Hendri Boedi Soesatyo Rakhmawati, Intan Rakhmawati, Intan Ramandani, Gilang Rini Ridhawati Rizki Nurhidayah, Rizki Robith Hudaya Rosyida, Baiq Sapto Hendri BS. Siti Atikah Siti Atikah Suryantara, Adhitya Bayu Tara, Nur aida Arifah Uyunul Hikmah Wahyuni Wahyuni Widia Astuti Wijaya, Gede Krisna Ananta Wijaya Wina Febriyandini Wulan Yajid Ikhwanto Yunita Sriningsih Zahirah, Sayyidah Yasmin