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PENERAPAN TARIF RAWAT INAP DENGAN MENGGUNAKAN

METODEACTIVITY BASED COSTING PADA RUMAH SAKIT TRIA

DIPA

SKRIPSI

Diajukan sebagai salah satu sa!at

untuk "en#a$atkan gela! sa!jana $a#a

Fakultas Ek%n%"i #an K%"unikasi

&u!usan Akuntansi #an Keuangan

&enjang Pen#i#ikan St!ata '

Oleh

A"antha Fit!ia

'())**++,+

UNI-ERSITAS .INA NUSANTARA

&aka!ta

()'(

iv

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PENERAPAN TARIF RAWAT INAP DENGAN MENGGUNAKAN

METODEACTIVITY BASED COSTING PADA RUMAH SAKIT TRIA

DIPA

SKRIPSI

Diajukan sebagai salah satu sa!at

untuk "en#a$atkan gela! sa!jana $a#a

Fakultas Ek%n%"i #an K%"unikasi

&u!usan Akuntansi #an Keuangan

&enjang Pen#i#ikan St!ata '

Oleh

A"antha Fit!ia

'())**++,+

UNI-ERSITAS .INA NUSANTARA

&aka!ta

()'(

v

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DAFTAR ISI

Halaman Judul Dalam ............................................................................................... i

Tanda Persetujuan Skripsi.......................................................................................... ii

Halaman Persetujuan Softcover.................................................................................. iii

ABSTRAK ................................................................................................................ iv

KATA PENGANTAR ................................................................................................ v

DAFTAR S.............................................................................................................. viii

DAFTAR TABE!....................................................................................................... "ii

DAFTAR GA#BAR ................................................................................................. "iv

DAFTAR !A#PRAN.............................................................................................. "v

.A. I PENDAHU/UAN

.$ !atar Belakan% Penelitian ............................................................................. $

.& denti'ikasi #asala( ...................................................................................... )

.) Ruan% !in%kup Penelitian.............................................................................. *

.* Tujuan dan #an'aat Penelitian ...................................................................... *

.+ #et,d,l,%i Penelitian ................................................................................... +

$.- Sistematika Pema(asan .............................................................................. /

vi

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.A. II /ANDASAN TEORI

.$ Bia0a............................................................................................................... 1

.$.$ De'inisi Bia0a......................................................................................... 1

.$.& Klasi'ikasi Bia0a..................................................................................... 2

.& Sistem Akuntansi Bia0a Tradisi,nal 3Traditional Costing4............................. $-

.) #et,deActivity Based Costing...................................................................... $1

.).$ De'inisiActivity Based Costing.............................................................. $1

.).& Ba%ian5a%ian dariActivity Based Costing............................................. $2

.).) Ta(ap5ta(ap PenerapanActivity Based Costing...................................... &&

.).* PenerapanActivity Based CostingPada Perusa(aan Jasa....................... &2

.).+ #an'aat dan Keteratasan A6tivit0 Based 7,stin%................................. )$

.).+.$ #an'aatActivity Based Costing..................................................... )$

.).+.& KeteratasanActivity Based Costing............................................. )&

.* Peredaan AntaraActivity Based Costingden%an

Traditional Costing......................................................................................... )*

.A. III O.&EK PENE/ITIAN

.$ 8jek Penelitian ............................................................................................ )-

.$.$ Sejara( Sin%kat ................................................................................... )-

.$.& Bidan% 9sa(a ..................................................................................... )/

.$.) Pr,duk5pr,duk Perusa(aan ................................................................. )/

.$.* :isi; #isi; dan #,tt, .......................................................................... *A?AT HD9P

ix

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DAFTAR TA.E/

Tael &.$ PeredaanActivity Based Costingden%an

Traditional Costing......................................................................... )+

Tael ).$ Per(itun%an Unit CostRuma( Sakit Tria Dipa................................ *1

Tael *.$ Data !ama Pasien #en%inap RS Tria Dipa..................................... +$

Tael *.& Data Jumla( Pasien Ra=at nap RS Tria Dipa................................. +&

Tael *.) Bia0a Gaji Pe%a=ai Administrasi Penda'taran 9mum.................... +-

Tael *.* Bia0a Gaji Pe%a=ai Administrasi Ra=at nap................................. +/

Tael *.+ Bia0a Gaji Kar0a=an Dapur............................................................ -*

Tael *.- Bia0a Ba(an #akanan RS Tria Dipa............................................... -+

Tael *./ Bia0a Gaji Kar0a=anLaundry RS Tria Dipa.................................. --

Tael *.1 !uas Ban%unan RS Tria Dipa........................................................... -1

Tael *.2 Gaun%an Aktivitas dalamPool Aktivitas....................................... /$

Tael *.$< Pen%el,mp,kkan Bia0a Ra=at nap dan Cost Driver...................... /)

Tael *.$$ Tari' Unit Level Activityper unit...................................................... /+

Tael *.$& Tari'Batch Level Activityper unit.................................................... /-

Tael *.$) Tari' Organiziation Sustaining Activityper unit.............................. /-

Tael *.$* Tari' Ra=at nap Kamar Kelas !P.................................................. /1

Tael *.$+ Tari' Ra=at nap Kamar Kelas ...................................................... /2

Tael *.$- Tari' Ra=at nap Kamar Kelas ..................................................... 1adir Keuan%an dan 9mum Ruma( Sakit Tria

Dipa 0an% tela( ersedia meluan%kan =aktun0a untuk memerikan iCin kepada

penulis untuk melakukan penelitian pada Ruma( Sakit Tria Dipa.

$

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Penulis men0adari a(=a penelitian ini masi( jau( dari sempurna. #aka dari itu

penulis mem,(,n maa' apaila terdapat kesala(an di dalam penulisan skripsi ini.

Sem,%a skripsi ini dapat er%una a%i perusa(aan dan penelitian erikutn0a. Dan

sem,%a penelitian erikutn0a dapat lei( aik la%i dari penelitian ini.

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