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All Journal Jurnal Ilmiah Mahasiswa FEB Media Pendidikan Matematika
Doni Ikhwansyah
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Computer Science & IT Education Environmental Science Mathematics Social Sciences

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ANALISIS BIAYA SATUAN LAYANAN RAWAT INAP PADA RUMAH SAKIT UMUM DAERAH Dr. HARYOTO LUMAJANG Ikhwansyah, Doni; Zaky, Achmad
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 1: Semester Ganjil 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objectives of this research are to understand the determining methods of inpatient hospital services rates and to analyze the unit costs of inpatient hospital services by the ABC system approach. This study uses qualitative research with case study research approach. As the public service institution (BLU), public hospitals are required to perform the unit cost analysis in determining the rates of its services. ABC system is considered as the quite accurate costing approach and it can minimize the distortion at determining unit cost of the products. According to this study, the components of inpatient hospital services cost consist of administrative costs, consumption costs, costs of laundry, salaries of nurses, cleaning fee, costs of water, electricity costs, building maintenance costs, equipment maintenance costs, buildings depreciation and equipments depreciation. While the cost drivers consist of the number of patients, long of stay, the amount of nurses, and the spacious of rooms. Based on these study, it was found that the management of Dr. Haryato Public Hospital did not perform the unit cost analysis to determine the hospital’s services rates. The unit cost of each of these classes has a considerable margin compared with the hospital rates. The hospital management should consider the application of the ABC system in the calculation of unit costs so that the application can be more accurate rates in accordance with the consumption cost of each class.Key Words:   Unit Costs, Hospital Rates, ABC System
ANALISIS BIAYA SATUAN LAYANAN RAWAT INAP PADA RUMAH SAKIT UMUM DAERAH Dr. HARYOTO LUMAJANG Ikhwansyah, Doni; Zaky, Achmad
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objectives of this research are to understand the determining methods of inpatient hospital services rates and to analyze the unit costs of inpatient hospital services by the ABC system approach. This study uses qualitative research with case study research approach. As the public service institution (BLU), public hospitals are required to perform the unit cost analysis in determining the rates of its services. ABC system is considered as the quite accurate costing approach and it can minimize the distortion at determining unit cost of the products. According to this study, the components of inpatient hospital services cost consist of administrative costs, consumption costs, costs of laundry, salaries of nurses, cleaning fee, costs of water, electricity costs, building maintenance costs, equipment maintenance costs, buildings depreciation and equipments depreciation. While the cost drivers consist of the number of patients, long of stay, the amount of nurses, and the spacious of rooms. Based on these study, it was found that the management of Dr. Haryato Public Hospital did not perform the unit cost analysis to determine the hospital’s services rates. The unit cost of each of these classes has a considerable margin compared with the hospital rates. The hospital management should consider the application of the ABC system in the calculation of unit costs so that the application can be more accurate rates in accordance with the consumption cost of each class.Key Words:   Unit Costs, Hospital Rates, ABC System
Analisis Kesulitan Belajar Matematika Siswa Dalam Pembelajaran Daring Materi Aljabar Kelas VIII SMP Negeri 2 Alas Tahun Pelajaran 2021/2022 Ikhwansyah, Doni; Sanapiah, Sanapiah; Juliangkary, Eliska
Media Pendidikan Matematika Vol. 10 No. 1 (2022)
Publisher : Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/mpm.v10i1.5066

Abstract

Penelitian bertujuan untuk mengetahui bagaimana kesulitan belajar matematika dalam pembelajaran daring pada materi aljabar terhadap siswa kelas VIII di SMP Negeri 2 Alas tahun pelajaran 2021/2022. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriftif kualitatif. Teknik penggumpulan data dilakukan dengan menggunakan teknik metode tes, angket, dan metode wawancara. Analisis data dilakukan dengan menggunakan metode tes tertulis, angket, dan tes wawancara dengan mengembangkan fakta-fakta atau kenyataan yang didapatkan dan dapat dikembangkan dari hasil penelitian yang dilakukan. Objek penelitian ini adalah faktor yang mempengaruhi kesulitan belajar yang dialami siswa saat pembelajaran daring dalam menyelesaikan operasi aljabar. Hasil penelitian menunjukkan bahwa pembelajaran daring pada materi operasi aljabar siswa kelas VIII SMP Negeri 2 Alas Tahun Pelajaran 2021/2022 adalah dapat dilihat dari beberapa siswa masih kesulitan untuk memahami materi sehingga pada saat diberikan soal masih terdapat kesalahan untuk menjawab karena tidak sesuai dengan konsep aljabar yang telah diberikan melalui aplikasi WhatsApp.
Co-Authors Achmad Zaky Juliangkary, Eliska Sanapiah, Sanapiah