PENDEKATAN PENETAPAN TARIF RAWAT INAP RUANG VIP DENGAN METODE ACTIVITY BASED COSTING PADA RSUD DELI SERDANG LUBUK PAKAM

ELDIN ZAKIAH SIREGAR (UNIVERSITAS SARI MUTIARA INDONESIA)
OTNIEL KETAREN (UNIVERSITAS SARI MUTIARA INDONESIA)
JANSEN PERANGIN-ANGIN (UNIVERSITAS SARI MUTIARA INDONESIA)

JURNAL ILMIAH SIMANTEK
Vol 3 No 3 (2019): JURNAL ILMIAH SIMANTEK

The purpose of this study is to increase knowledge about the calculation of inpatient VIP room rates using the activity based costing method, as a comparison tool with inpatient rates that are applied so far and descriptive qualitative method that is by studying the activities, attitudes, views, and ongoing processes.Data analysis methods used are data collection, data reduction, data presentation and conclusion drawing. The results showed that the are expected to be a reference in setting service rates at Deli Serdang Lubuk Pakam Hospital.This research was conducted at Deli Serdang Lubuk Pakam Regional Hospital, located in Jalan Thamrin, Lubuk Pakam Pekan Sub-District, Lubuk Pakam Sub-District, Deli Serdang Regency.The research method used is calculation of inpatient VIP room rates at Deli Serdang Hospital using the activity based costing method was greater when compared to the rates applied so far by the hospital, which was Rp.210,000, - as stated in Perda No. 2 of 2012 concerning Public Service Levies in which there is a Deli Serdang Regional Hospital service tariff because in calculating the activity based costing method with all activities or activities calculated as detailed as possible which is called the calculation of the tariff per unit cost driver.