Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Prasetyo, Seto Wahyu
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Implementasi Activity Based Management dalam Meningkatkan Efisiensi Biaya Pelayanan Rawat Inap di RS X Kabupaten Pamekasan Prasetyo, Seto Wahyu; Bayangkara, Ida Bagus Ketut; Riyadi, Slamet
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.6944

Abstract

One of the strategies to survive in business competition is to control operational costs. The activity-based management method emerged as an appropriate activity management approach in making decisions related to cost reduction. With the various types of services provided, RS X Pamekasan Regency needs to make cost efficiency through reducing non-value-added activities. This study aims to analyse cost efficiency using the activity-based management method to obtain accurate cost information, so as to identify and reduce inefficient activities, and provide recommendations for cost efficiency policies. The methodology used is qualitative with a case study approach, using data collection techniques through documentation, interviews, and observations. Analysis of cost efficiency calculations using activity-based management. The research findings revealed that the implementation of activity-based management successfully identified activities that need to be maintained because they provide added value, as well as activities that do not add value. However, RS X Pamekasan Regency has not been able to implement activity based management optimally due to the limited resources it has.
Implementasi Activity Based Management dalam Meningkatkan Efisiensi Biaya Pelayanan Rawat Inap di RS X Kabupaten Pamekasan Prasetyo, Seto Wahyu; Bayangkara, Ida Bagus Ketut; Riyadi, Slamet
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.6944

Abstract

One of the strategies to survive in business competition is to control operational costs. The activity-based management method emerged as an appropriate activity management approach in making decisions related to cost reduction. With the various types of services provided, RS X Pamekasan Regency needs to make cost efficiency through reducing non-value-added activities. This study aims to analyse cost efficiency using the activity-based management method to obtain accurate cost information, so as to identify and reduce inefficient activities, and provide recommendations for cost efficiency policies. The methodology used is qualitative with a case study approach, using data collection techniques through documentation, interviews, and observations. Analysis of cost efficiency calculations using activity-based management. The research findings revealed that the implementation of activity-based management successfully identified activities that need to be maintained because they provide added value, as well as activities that do not add value. However, RS X Pamekasan Regency has not been able to implement activity based management optimally due to the limited resources it has.
Co-Authors Bayangkara, Ida Bagus Ketut Slamet Riyadi