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All Journal Journal of Economic, Bussines and Accounting (COSTING) Balance: Journal of Islamic Accounting Balance: Journal of Islamic Accounting
Faizal Satria Desitama
UIN Sayyid Ali Rahmatullah Tulungagung
Economics, Econometrics & Finance

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Pengaruh Akuntabilitas Pengelolaan Dana Desa Dan Pendapatan Asli Daerah Terhadap Kepercayaan Masyarakat Desa Pojok Kecamatan Campurdarat Kabupaten Tulungagung Ikhsan Ikhsan; Faizal Satria Desitama
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5904

Abstract

The purpose of this study is more community anxiety about development, finance and so on regarding village funds and regional original income, because there are various roads that are still comfortable to pass, this research uses a type ofquantitative research which is a research method that uses data- data in the form of numbers as a tool to analyze and conduct research studies,especially what has been examined. The type of this research is descriptive research type. Because Pojok Village has 3 hamlets, namely Secang Hamlet, Gedangsewu Hamlet, and Pojok Hamlet, with a total of 50 respondents who were divided into 3 parts so that the questionnaire was evenly distributed to one village. The results of this study are thatAccountability, Management of Village Funds, has no effect on public trust, but management of regional original income has a significant effect on community trust in Pojok Village, Campurdarat District, Tulungagung Regency Keywords: Accountability, Management of Village Funds, Management of Local Own Revenue, Community Trust
HEALTH SERVICE EFFICIENCY: COST ANALYSIS OF TIME DRIVEN ACTIVITY BASED COSTING METHODS IN CAESAR SURGERY SERVICES IN PKU MUHAMMADIYAH HOSPITAL, YOGYAKARTA Faizal Satria Desitama; Muhammad Alhada Fuadilah Habib
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 1 (2023): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v4i1.8092

Abstract

Negative difference between the fee for cesarean surgery services provided by the hospital and the tariff claimed by BPJS resulted in the hospital bearing the cost difference. This study aims to determine the level of inefficiency in cesarean surgery healthcare services through cost calculation using the Time Driven Activity Based Costing (TDABC) method at PKU Muhammadiyah Yogyakarta Hospital. This study uses a qualitative approach with a case study strategy. The subjects of this research were determined using purposive sampling approach, involving 5 informants as personnel in each cost pool. In-depth interviews and documentation of internal financial data were used as data collection techniques. The results of this study show the presence of inefficiency in the Accommodation cost pool and the Cleaning service cost pool. Inefficiency in cesarean surgery services can be determined after analyzing the utilization of capacity, which is the end result of cost calculation using the TDABC method. The stages of cost analysis using the TDABC method in this study include: 1) Identification of Cost Pools, 2) Identification of total costs for each cost pool, 3) Determination of practical capacity and capacity cost rate for each cost pool, 4) Determination of time estimates for each cost pool, 5) Cost calculation, and 6) Analysis of capacity utilization to determine the level of inefficiency by calculating the percentage of available capacity compared to idle capacity. The results of this study are expected to provide input regarding the optimization of idle capacity, cost efficiency, and improvement of healthcare service processes in the hospital.
HEALTH SERVICE EFFICIENCY: COST ANALYSIS OF TIME DRIVEN ACTIVITY BASED COSTING METHODS IN CAESAR SURGERY SERVICES IN PKU MUHAMMADIYAH HOSPITAL, YOGYAKARTA Faizal Satria Desitama; Muhammad Alhada Fuadilah Habib
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 1 (2023): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v4i1.8092

Abstract

Negative difference between the fee for cesarean surgery services provided by the hospital and the tariff claimed by BPJS resulted in the hospital bearing the cost difference. This study aims to determine the level of inefficiency in cesarean surgery healthcare services through cost calculation using the Time Driven Activity Based Costing (TDABC) method at PKU Muhammadiyah Yogyakarta Hospital. This study uses a qualitative approach with a case study strategy. The subjects of this research were determined using purposive sampling approach, involving 5 informants as personnel in each cost pool. In-depth interviews and documentation of internal financial data were used as data collection techniques. The results of this study show the presence of inefficiency in the Accommodation cost pool and the Cleaning service cost pool. Inefficiency in cesarean surgery services can be determined after analyzing the utilization of capacity, which is the end result of cost calculation using the TDABC method. The stages of cost analysis using the TDABC method in this study include: 1) Identification of Cost Pools, 2) Identification of total costs for each cost pool, 3) Determination of practical capacity and capacity cost rate for each cost pool, 4) Determination of time estimates for each cost pool, 5) Cost calculation, and 6) Analysis of capacity utilization to determine the level of inefficiency by calculating the percentage of available capacity compared to idle capacity. The results of this study are expected to provide input regarding the optimization of idle capacity, cost efficiency, and improvement of healthcare service processes in the hospital.
Co-Authors Ikhsan Ikhsan Muhammad Alhada Fuadilah Habib