PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK JASA RAWAT INAP (Studi pada RSUD Ibnu Sina Kabupaten Gresik Tahun 2013) - Uyun Nailufar (Jurnal Administrasi Bisnis, 2015)
The aims of this study are to determine the price of basic product for inpatient services at the Ibnu Sina Hospital, Gresik in both the traditional cost accounting system and the Activity Based Costing System, and estimate the result differences between the two system. Moreover, a descriptive with the case study approach method was used in this study. Calculating and comparing the price of basic product for inpatient services using the traditional cost accounting system and the Aactivity Based Costing System was conducted to analyze the result of this study. Furthermore, this study indicates the difference between the traditional cost accounting system and the Activity Based Costing System. There was over-costing in the room of VVIP, VIP, I class, and II class. Under-costing in the room III-class. Keywords: Activity Based Costing System, Service Company, Price of Basic Product for Inpatient Service Abstract Penelitian ini bertujuan untuk mengetahui perhitungan harga pokok jasa rawat inap pada RSUD Ibnu Sina Kabupaten Gresik dengan sistem akuntansi biaya tradisional dan Activity Based Costing System, serta mengetahui perbedaan dalam perhitungan antara harga pokok jasa rawat inap berdasarkan akuntansi biaya tradisional dengan perhitungan Activity Based Costing System. Jenis penelitian yang digunakan yaitu deskriptif dengan pendekatan studi kasus. Analisis yang dilakukan yaitu menghitung harga pokok jasa rawat inap berdasarkan perhitungan akuntansi biaya tradisional, menghitung harga pokok jasa rawat inap berdasarkan Activity Based Costing System, dan membandingkan perhitungan harga pokok jasa rawat inap berdasarkan metode tradisional dan Activitry Based Costing System. Hasil dari penelitian ini menunjukkan adanya perbedaan hasil perhitungan dengan menggunakan metode tradisional dan Activity Based Costing System. Overcosting terjadi pada ruang perawatan Kelas VVIP,VIP, I, dan II. Undercosting terjadi pada ruang perawatan Kelas III. Kata Kunci: Activity Based Costing System, Perusahaan Jasa, Harga Pokok Jasa Rawat Inap