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All Journal REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN
Jamilah, Rizqiyana Hurun
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Economics, Econometrics & Finance

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PENENTUAN TARIF JASA PELAYANAN MEDICAL CHECK UP DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING DI RS. BHAYANGKARA TK. I PUSDOKKES POLRI JAKARTA Pujiati, Herni; Syamsunasir, Syamsunasir; Jamilah, Rizqiyana Hurun
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 5, No 1 (2024): REMITTANCE JUNI 2024
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol5no1.485

Abstract

This study aims to analyze the calculation of Medical check-up service rates using the Activity Based Costing System. The object of research is the Medical Check-Up Service of Bhayangkara Tk.I Pusdokkes Polri Hospital Jakarta. This type of research uses descriptive research. Data was collected through observation, interviews, and documentation. The research shows that the calculation of the cost of the currently used method is different compared to the Activity-Based Costing method. The  Activity-Based Costing method is more accurately used in determining the Medical Check Up service rate because the Medical Check-Up service has activities as a reference in determining the examination rate.Penelitian ini bertujuan untuk mengetahui penentuan perhitungan tarif jasa pelayanan medical check-up dengan menggunakan metode activity-based costing. Objek penelitian adalah Layanan Medical Check-Up Rumah Sakit Bhayangkara Tk.I Pusdokkes Polri Jakarta. Jenis penelitian ini menggunakan penelitian deskriptif. Data penelitian dikumpulkan melalui observasi, wawancara, dan dokumentasi. Peneltian menunjukan bahwa hasil perhitungan harga pokok pemeriksaan menghasilkan tarif jasa pemeriksaan yang berbeda antara metode yang saat ini digunakan dengan metode activity-based costing. Penggunaan metode activity-based costing lebih akurat digunakan dalam menentukan tarif jasa pemeriksaan Medical Check-Up, karena layanan Medical Check-Up memiliki Aktivitas yang dapat dijadikan acuan dalam menentukan tarif pemeriksaan.
Co-Authors Pujiati, Herni Syamsunasir, Syamsunasir