ANALISIS PERBANDINGAN TARIF JASA RAWAT INAP METODE ACTIVITY BASED COSTING PADA PUSKESMAS UJOH BILANG KECAMATAN LONG BAGUN TAHUN 2023

Authors

  • ALESSANDRO PIERRE LASAH Universitas Widya Gama Mahakam Samarinda
  • Martinus Robert Hutauruk Universitas Widya Gama Mahakam Samarinda
  • Agus Riyanto Universitas Widya Gama Mahakam Samarinda
  • Devy Putri Milanda Universitas Widya Gama Mahakam Samarinda

Keywords:

Corporate Social Responsibility, Corporate Image, PROPER

Abstract

This study aims to analyze the comparison of inpatient service rates at the Ujoh Bilang Health Center by applying the Activity-Based Costing (ABC) method for 2023. The ABC method was chosen because of its ability to allocate costs more accurately based on the activities carried out. This study identifies and groups the main activities that affect inpatient costs, then calculates inpatient service rates based on the actual cost information collected. The results of the analysis show that the use of the ABC method provides a more detailed understanding of the cost components involved in the inpatient process, compared to traditional cost allocation methods. The comparison of inpatient service rates calculated using the ABC method shows significant differences with the previously applied rates, reflecting the adjustments needed to reflect actual costs. This study concludes that the application of the ABC method can improve accuracy in setting rates and provide a stronger basis for decision making related to cost management in health centers

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Published

2025-01-08