Article Per Year (5 Year)
p-Index From 2021 - 2026
6.079
P-Index
This Author published in this journals
All Journal Jurnal Pengolahan Hasil Perikanan Indonesia JPMS (Jurnal Pendidikan Matematika dan Sains) JOURNAL OF HEALTHCARE TECHNOLOGY AND MEDICINE Jurnal Ilmiah Soulmath : Jurnal Edukasi Pendidikan Matematika IRJE (Indonesian Research Journal in Education) Indiktika : Jurnal Inovasi Pendidikan Matematika Jurnal Pendidikan Matematika (JUDIKA EDUCATION) JURNAL PENDIDIKAN TAMBUSAI M A T H L I N E : Jurnal Matematika dan Pendidikan Matematika JAIM (Jurnal Abdi Masyarakat) Chemistry Education Practice Arithmetic : Academic Journal of Math Jurnal Pengabdian Kesehatan Jurnal Madako Education International Journal of Educational Management and Innovation (IJEMI) Jurnal Pengabdian Kepada Masyarakat Ungu ( Abdi Ke Ungu) JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana DEDIKASI PKM E-Coops-Day : Jurnal Ilmiah Abdimas UNES Journal of Swara Justisia Al-Mazaahib: Jurnal Perbandingan Hukum Jurnal Pengabdian Mandiri International Journal of Ethno-Sciences and Education Research CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Pharmacy Action Journal Journal of Artificial Intelligence and Digital Business JMLS: Journal of Medical Laboratory and Science Jurnal Pengabdian Masyarakat Bangsa Journal of Entrepreneur and Business Journal of Educational Management Research Ethics and Law Journal: Business and Notary GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Kepada Masyarakat Balance: Journal of Islamic Accounting Journal of Business Economics and Management Ecobankers : Journal of Economy and Banking Journal of Marketing and Business Intelligence Media Pendidikan Matematika
Widiawati Widiawati, Widiawati
Universitas Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 49 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Balance: Journal of Islamic Accounting

 1 
ACTIVITY BASED COSTING METHOD: DETERMINING THE UNIT COST OF HOSPITALS IN SIDOARJO REGENCY Widiawati, Widiawati; Junjunan, Mochammad Ilyas
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 5 No 1 (2024): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v5i1.9233

Abstract

This study aims to find out how to analyze the activity-based costing method in calculating unit costs at Sidoarjo district hospital. This study emphasizes the concept of activity-based costing in setting rates for hospital inpatient classes based on unit cost calculations. This study uses a descriptive qualitative approach research method. Data obtained by observing and documenting. Test the validity of the data using triangulation and data sources. Then the data analysis technique used in this research is qualitative analysis of interactive models from Miles and Huberman. The results of the study show that in calculating hospitalization rates using the activity-based costing method and traditional methods there are differences in the number of rates set, resulting in differences in several classes, namely Super VVIP B class and class III. Even though some classes get insurance from outside parties, there are still some classes whose rates are cheaper when calculated using traditional methods. This is due to the large number of inpatients who choose class I over other classes, due to differences in facilities. The implication of this study is the difference in the overhead costs for each product or inpatient class, in the traditional method the overhead costs for each inpatient room are only charged to one cost driver. Whereas in the activity-based costing method, overhead costs are charged to each product or inpatient room with several cost drivers.
Co-Authors Achyar, Nofriyanti Achyar, Novriyanti Adiansyah, Marta Afiah, Indah Asmaul Afriana Afriana Agustina, Yanida Ahyar Alimudin Al Kadri, Hanif Aldimas Arya Pramuditha Alkadri, Hanif Alviandini, Indriani Amiro, Suratno Andalika, Anggie Andini, Zahra Ani Nuraini, Ani Nuraini Annisa Fitria Arif Haryana, Arif Haryana Asih, Eka Nurrahema Ning Asmaul Alfiah, Indah Aswita, Nova Asyifani Putri, Aulia Auliya Izza, Rizki Baitillah, Nur Bumi, Ingerawi Sekaring Candriani, Saras Cintani, Destania Danuarta, Refki Ekhsan Deniansyah, Deniansyah Dirgantara, Topan Emilia Emilia Ermita Ermita Etty Suryawati Fakhrina, Silmi Fara, Yetty Dwi Fitri, Dhynne Risha Garini, Ardiya Gde Putu Yoga Widyawan Ginanjar, Singgih Hairunnisa, Vivi Handayani, Diren Handika, Handika Harianja, Sri Hartini Hasburrahman, Hasburrahman Heni Pujiastuti Herwindo, Wildan hetwisari, tia Ida Ayu Putu Sri Widnyani Indah Widyaningrum Indrayati, Helni irsyad, irsyad Islamy, Diah Putri Izza, Rizki Auliya Jannatin, Annisa Jaya Jaya Jeckson Siahaan Julius, Andre Junjunan, Mochammad Ilyas Juwita, Rahma Karwiti, Witi Khabibah, Khilwa Khantika, I Made Kusuma Ningrum, Eni L. M. Panji Satria Sulambang Lalu Ilpan Hanapi Lalu Masyhudi Lestari , N. Rita Sri Lestari, Fajar Ria Lestari, Reza Lia Yuliani Lusi Susanti, Lusi Magfirah, Nurul Mahendra, Iqbal Dwi Stiadi Majdi, Ahmad Rif’an Malnava, Iis Mardianton, Mardianton MARIA BINTANG Maulida, Herlina Mayasari, Adet Tyas Millah, Raden Muhammad Ilham Saeful Muh. Yazid Muhammad, Afriady Nuur Muhsin N Bailusy Mukles, M. Ikhsan Nadrah, Nadrah Nazah, Farida Nurun Nellitawati Nellitawati Neni Lismareni, Neni Ni Kadek Wulandari Nur Haida Nurhizrah Gistituati Pratama, Gama Pujiati Pujiati Putri, Aulia Asyifani Rachmaniar, Ananda Rahayu, Chika Rahayuningsih, Endang Rahmat Fadhli Ramatillah, Diana Laila Retno Wulandari Rindiani, Ani Riyanto, Didit Puji Rosidah Rosidah Rudi Harjo Sabandi, Ahmad Salam, Mochamad Fadlani Salsabila, Farras Khalda Santoso, Yulianto Saprizal Hadisaputra Serli Marlina Shabah, Musyaffa Amin Ash Shivanadya, Nerisa SITI MARYAM Sukarnoto, Toto Sukraini, Ade Thahir, Muthahharah Trian, Novi Wahyu Pratama Wildanah, Fifin Wirajaya, Okta Wulandari, Zakia Yaswinda Yaswinda Zahira, Safina