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All Journal 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 Jurnal Ners Arithmetic : Academic Journal of Math Jurnal Pengabdian Kesehatan Jounal of Education and Teaching (JET) 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 E-Coops-Day : Jurnal Ilmiah Abdimas Al-Mazaahib: Jurnal Perbandingan Hukum Jurnal Pengabdian Mandiri CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Pharmacy Action Journal Jurnal Pengabdian Masyarakat Bangsa Journal of Entrepreneur and Business Journal of Educational Management Research Balance: Journal of Islamic Accounting Journal of Business Economics and Management Ecobankers : Journal of Economy and Banking Journal of Marketing and Business Intelligence
Widiawati Widiawati, Widiawati
Universitas Sriwijaya
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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 : State Islamic Institute (IAIN) 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 Adiansyah, Marta Afiah, Indah Asmaul Afriana, Afriana Ahyar Alimudin Aldimas Arya Pramuditha Alviandini, Indriani Andalika, Anggie Andini, Zahra Ani Nuraini, Ani Nuraini Anjani, Arum Dwi Arif Haryana, Arif Haryana Asmaul Alfiah, Indah Aswita, Nova Aulia, Devy Lestari Nurul Auliya Izza, Rizki Cintani, Destania Cucun Sunaengsih, Cucun Deniansyah, Deniansyah Dirgantara, Topan Elfira, Ria Emilia Emilia Ermita Ermita Etty Suryawati Fakhrina, Silmi Fara, Yetty Dwi Fitri, Dhynne Risha Gde Putu Yoga Widyawan Handayani, Diren Handika, Handika Harun, Haryati Hasburrahman, Hasburrahman Heni Pujiastuti Ida Ayu Putu Sri Widnyani Indah Widyaningrum Indrayati, Helni Islamy, Diah Putri Izza, Rizki Auliya Jaya Jaya Junjunan, Mochammad Ilyas Juwita, Rahma Khabibah, Khilwa Kusuma Ningrum, Eni L. M. Panji Satria Sulambang Lalu Ilpan Hanapi Lalu Masyhudi Lestari , N. Rita Sri Lestari, Fajar Ria Lia Yuliani Lusi Susanti, Lusi Magfirah, Nurul Mahendra, Iqbal Dwi Stiadi Malnava, Iis Mardianton, Mardianton MARIA BINTANG Mayasari, Adet Tyas Millah, Raden Muhammad Ilham Saeful Muhammad, Afriady Nuur Mukles, M. Ikhsan Nadrah, Nadrah Nellitawati Nellitawati Neni Lismareni, Neni Ni Kadek Wulandari Ningrum, Dwi Retno Nur Haida Nurhasana, Anjani Pratama, Gama Pujiati Pujiati Putri, Aulia Asyifani Rachmaniar, Ananda Rahayu, Chika Rahayuningsih, Endang Ramatillah, Diana Laila Retno Wulandari Rindiani, Ani Rosidah Rosidah Rudi Harjo Salsabila, Farras Khalda Serli Marlina Shabah, Musyaffa Amin Ash Simamora, Desi Afrina SITI MARYAM Sukarnoto, Toto Sukraini, Ade Syahrini, Yesi Thahir, Muthahharah Trian, Novi Wahyu Pratama Wirajaya, Okta Yaswinda Yaswinda