penerapan activity based costing system sebagai dasar penetapan tarif jasa rawat inap (studi kasus...
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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YNEN\JYJE JHPAWAPQ LJXN@ HBXPAEO XQXPNK
XNLJOJA @JXJ\ YNENPJYJE
PJ\AG MJXJ \J_JP AEJY&XP^@A CJX^X YJ@J \X^@% F% J% X^DPFJE @JNEO \J@MJ L^D^C^KLJ!
Q^DAJEPA
J8::97:90
GJC^DPJX NCBEBKA
M^\^XJE JC^EPJEXA
^EAWN\XAPJX FJXJE^@@AE
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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CJPJ YNEOJEPJ\
Y~ma P~fje jpjx ln|cjp `je je~o|jfEqj xnfaeooj yne~dax `jyjp kneqndnxjacje
xc|ayxa `neoje m~`~d YNEN\JYJE JHPAWAPQ LJXN@ HBXPAEO XQXPNK
XNLJOJA @JXJ\ YNENPJYJE PJ\AG MJXJ \J_JP AEJY &XP^@A CJX^X
YJ@J \X^@%F%J%X^DPFJE @JNEO \J@MJ!% Xc|ayxa aea `ax~x~e `jdjk |jeocj
knkne~fa xqj|jp `jdjk kneqndnxjacje yne`a`acje Y|bo|jk Xp|jpj Xjp~ &X:! ~ep~c
knkyn|bdnf ondj| cnxj|mjejje yj`j Gjc~dpjx Ncbebka M~|~xje Jc~epjexa ^eawn|xapjx
Fjxje~``ae%
Y|bxnx yneq~x~eje xc|ayxa aea x~`jf `a~xjfjcje xnkjcxakjd k~eocae$
cjdj~y~e j`j cnc~|jeoje ap~ cj|nej cnpn|ljpjxje qjeo `akadaca yne~dax djqjceqj
xnljojakjej kje~xaj lajxj$ cj|nej y|bxnx yneq~x~eje xc|ayxa aea pa`jc dnyjx `j|a
laklaeoje$ yneoj|jfje `je ljep~je ln|ljoja yafjc% Bdnf cj|nej ap~ `jdjk
cnxnkyjpje aea yne~dax fne`jc knkln|acje ~hjyje pn|akj cjxaf qjeo p~d~x cnyj`j=
:% Cn`~j b|jeo p~j$ O~ejje% C `je Dadq Cje`b~ `je j`ac+j`ac$ Jkndaj `jeWahcq jpjx ljep~je$ `~c~eoje$ `je `bjeqj%
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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0% Ljyjc @|x% Jo~x Lje`jeo$ K%Xa$ Jc $ @|x% Ldjxa~x Kjeoje`n$ K%Xa$ Jc$ `je@|x% F% Jl`~d Djpang$ K%Xa$ Jc xndjc~ @bxne Yneo~ma qjeo pndjf knkln|acje
yneoj|jfje `je kjx~cje qjeo xjeojp ln|o~ej ljoa yne~dax%
>% Yakyaeje `je Xpjg+xpjg \X^@%F%J%X^DPFJE @JNEO \J@MJ qjeo pndjfknkln|acje cnxnkyjpje cnyj`j yne~dax xnfaeooj `jyjp kndjcxjejcje
ynendapaje%
7% Yjc Jxb qjeo pndjf knkljep~ `j|a jjd yne`jgpj|je ~maje xjkyja xndnxja~maje ln|djeox~eo%
?% Gap|a AX$ P|a$ Pfacj$ Daxj$ `je Eaxj jpjx ljep~je xnkjeojpeqj xndjkj aeaxnfaeeoj yne~dax laxj kndnjpa ~maje `neoje xndjkjp `je pnkje+pnkje
@ax97|jyfq djaeeqj qjeo pa`jc `jyjp `axnl~pcje xjp~ yn|xjp~%
6% Acj @jwa` `je \jfkjp C~|eajje$ kjcjxa ljeqjc `bj `je `~c~eojeeqj%1% @je xnk~j yafjc qjeo pa`jc k~eocae `axnl~pcje xjp~ yn|xjp~ qjeo pndjf
knkln|acje `~c~eoje `je ljep~jeeqj faeoooj pn|xndnxjacjeeqj xc|ayxa aea%
Fj|jyje yne~dax xnkboj P~fje xnejepajxj knkln|acje cj|~eaj+Eqj jpjx L~`a
ljac `je jkjd kn|ncj% Xnkboj xc|ayxa aea `jyjp knkln|acje kjegjjp ljoa yne~dax
yj`j cf~x~xeqj `je ynkljhj yj`j ~k~keqj xn|pj xnk~j yafjc qjeo
knkn|d~cjeeqj% Jkae%
Kjcjxxj|$ Xnypnkln|
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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@JGPJ\ AXA
FJDJKJE M^@^D %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% a
FJDJKJE YNEONXJFJE %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% aa
CJPJ YNEOJEPJ\ %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% aaa
@JGPJ\ AXA %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% w
@JGPJ\ PJLND %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% waaa
@JGPJ\ OJKLJ\ %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% av
JLXP\JC %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% v
LJL A YNE@JF^D^JE
:% Djpj| Lndjcjeo Kjxjdjf %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :% Xaxpnkjpacj Yne~daxje %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >
LJL AA DJE@JXJE PNB\A
:% Yneon|paje Lajqj %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ?
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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8% Xaxpnk Jc~epjexa Lajqj P|j`axabejd &P|j`apabejd Hbxpaeo! %%%%%%%% :00% Jhpawapq Hbxpaeo Xqxpnk Xnljoja Yneoojepa
Kb`nd P|j`axabejd %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :?
>% Xaxpnk Jc~epjexa Lajqj Ln|`jxj|cje Jcpawapjx&Jhpawapq Hbxpaeo Xqxpnk! %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :6
7% Cn~eoo~dje je Cndnkjfje Jhpawapq Ljxn` Hbxpaeo %%%%%%%%%%%%%%%%%
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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0% J|jf Cnlamjcje \~kjf Xjcap %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 0% Yneqjmaje @jpj \~jeo \jjp Aejy %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 07
LJL W JEJDAXA @JE YNKLJFJXJE
:% Kneoa`nepagacjxa Jcpawapjx+jcpawapjx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >:88% Knenep~cje Ynkah~ Lajqj %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 710% Kneofap~eo Fj|oj Ybcbc \jjp Aejy %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ?% Yn|lje`aeoje jdjk ynenpjyje Pj|ag \jjp Aejy %%%%%%%%%%%%%%%%%%%%%% 69
LJL WA CNXAKY^DJE @JE XJ\JE
:% Cnxaky~dje %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 66
>%8 Pbpjd Lajqj Jcpawapjx Yneoaejyje Yjxane %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 70
>%0 D~jx Ljeo~eje \X^@%F%J%X~dpfje @jneo \j`mj %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 71
>%> Pbpjd Lajqj Jcpawapjx Cndjx @jfdaj%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ?8
>%7 Pbpjd Lajqj Jcpawapjx Cndjx Pn|jpja %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ?0
>%? Pbpjd Lajqj Jcpawapjx Cndjx Jeoo|nc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ?>
>%6 Pbpjd Lajqj Jcpawapjx Cndjx pjkj%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ?7
>%1 Pbpjd Lajqj Jcpawapjx Cndjx A %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ??
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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>%:9 Pbpjd Lajqj Jcpawapjx Cndjx AA%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ?6
>%:: Pbpjd Lajqj Jcpawapjx Cndjx AAA %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ?1
>%:< Yn|lje`aeoje Pj|ag Mjxj \jjp Aejy %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 69
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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@JGPJ\ OJKLJ\
Ojklj| Fjdjkje
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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LJL A
YNE@JF^D^JE
:% Djpj| Lndjcjeo KjxjdjfYj`j b|ojeaxjxa qjeo b|anepjxaeqjy|bgap$ jpj~ qjeo ln|p~m~je knehj|a djlj$
kjcj ynem~jdje j`jdjf x~kln| ~pjkj qjeo kneofjxadcje djlj% B|ojeaxjxa qjeo
ln|b|anepjxa knehj|a cn~ep~eoje jcje ln|~xjfj knencje m~kdjf lajqj qjeo
`acnd~j|cje% Lnoap~y~e `neoje b|ojeaxjxa qjeo ln|b|anepjxa ebey|bgapm~oj pnpjy
ln|~xjfj ~ep~c kneaeocjpcje ynem~jdje `neoje p~m~je cndjeox~eoje byn|jxabejd
b|ojeaxjxa$ cny~jxjje cbex~kne$ `je knkln|acje djqjeje xnlnxj| x~kln| `jqj
qjeo `akadaca b|ojeaxjxa%
\~kjf xjcap j`jdjf xjdjf xjp~ hbepbf b|ojeaxjxa ln|b|anepjxa ebey|bgap%
\~kjf xjcap kn|~yjcje x~jp~ b|ojeaxjxa qjeo knkln|acje yndjqjeje cnxnfjpje
qjeo ln|xagjp xbxajd% \~kjf xjcap knky~eqja p~ojx ~pjkj knkln|acje
yneobljpje$ yn|jjpje cnyj`j yjxane$ `je yndjqjeje cnxnfjpje cnyj`j
kjxqj|jcjp% P~ojx+p~ojx |~kjf xjcap ap~ knemj`acje |~kjf xjcap xnljoja yafjc
qjeo xjeojp `al~p~fcje `jdjk kneqn`ajcje cnl~p~fje kjxqj|jcjp `je
kn~m~`cje hapj+hapj kjxqj|jcjp qjeo knemj`acje j|ojeqj knkadaca
cnfa`~yje qjeo dnlaf ljac%
Ln|`jxj|cje cbe`axa pn|xnl~p kjcj |~kjf xjcap `ap~ep~p ~ep~c `jyjp
knkjegjjpcje pncebdboa `je pnejoj+pnejoj jfda `a la`jeo cnxnfjpje$ la`jeo
cbk~eacjxa `je aegb|kjxa$ `je la`jeo p|jexyb|pjxa qjeo kne`~c~eo mjxj
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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:79"KNECNX"XC"AW"
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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lajqj yj`j jcpawapjx qjeo kneakl~dcje lajqj `je jcje dnlaf jc~|jp `apn|jycje
yj`j yn|~xjfjje qjeo kneofjxadcje ln|jencj |jojk mneax y|b`~c xn|pj x~cj|
~ep~c kneoa`nepagacjxa lajqj pn|xnl~p cn xnpajy y|b`~c xnhj|j ae`awa`~jd%
Jhpawapq ljxn` hbxpaeo j`jdjf xnl~jf xaxpnk aegb|kjxa jc~epjexa qjeo
kneoa`nepagacjxa ln|kjhjk+kjhjk jcpawapjx qjeo `acn|mjcje `a `jdjk x~jp~
b|ojeaxjxa `je kneo~ky~dcje lajqj `neoje `jxj| xagjp qjeo j`j `j|a jcpawapjx
pn|xnl~p% Jhpawapq ljxn` hbxpaeo `jyjp `axaky~dcje xnljoja yne`ncjpe ynenep~je
lajqj y|b`~c jpj~ mjxj ln|`jxj|cje cbex~kxa x~kln| `jqj qjeo `axnljlcje
cj|nej jcpawapjx%
\~kjf Xjcap ^k~k @jn|jf &\X^@!% F% J% X~dpfje @jneo \j`mj j`jdjf
blmnc qjeo `amj`acje gbc~x ynendapaje qjeo pn|dnpjc `a cjl~yjpne L~d~c~klj
knejj|cje ln|ljoja mneax yndjqjeje$ qjap~= yndjqjeje |jjp mjdje$ yndjqjeje
|jjp `j|~|jp$ yndjqjeje AH^$ yndjqjeje |jjp aejy$ cdaeac |jjp oaoa `je k~d~p$
`je djlb|jpb|a~k% ^ep~c yndjqjeje |jjp aejy \X^@% F% J% X~dpfje @jneo \j`mj
knky~eqja > payn cjkj| qjeo `apjj|cje xnx~ja `neoje paeocjp yjxane qjeo j`j$
qjap~= cndjx AAA$ cndjx AA$ cndjx A$ cndjx ^pjkj$ `je Yjwada~e" WWAY%
\X^@% F% J% X~dpfje @jneo \j`mj kneofap~eo pj|ag cjkj| |jjp aejyeqj
jpjx `jxj| ~eap hbxp% Yn|fap~eoje ~eap hbxp`adjc~cje xnhj|j pn|yaxjf ~ep~c xnpajy
mneax cndjx |jjp aejy% Hj|j yn|fap~eojeeqj qjap~ `neoje knem~kdjfcje lajqj
pnpjy$ lajqj xnka wj|ajlnd$ `je lajqj wj|ajlnd xnfaeooj `afjxadcje lajqj pbpjd%
Cnk~`aje lajqj pbpjd `aljoa `neoje m~kdjf fj|a |jjp aejy% Ynenep~je pj|ag
`neoje kneoo~ejcje hj|j pn|xnl~p jcje kneofjxadcje aegb|kjxa qjeo c~|jeo
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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jc~|jp `jdjk knenep~cje pj|ag qjejo fj|~x `aljqj| bdnf ynkjcja mjxj |jjp aejy%
@j|a djpj| lndjcjeo `ajpjx yne~dax pn|pj|ac ~ep~c kneq~x~e xc|ayxa `neoje m~`~d =
Ynen|jyje Jhpawapq+Ljxn` Hbxpaeo Xqxpnk Xnljoja @jxj| Ynenpjyje Pj|ag Mjxj
\jjp Aejy &Xp~`a Cjx~x Yj`j \X^@% F% J% X~dpfje @jneo \j`mj L~d~c~klj!%
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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l% Ljoa yafjc |~kjf xjcap$ ynendapaje aea `afj|jycje `jyjp `amj`acjexnljoja jh~je `jdjk knenpjycje pj|ag mjxj |jjp aejy `je xnljoja jdjp
ynklje`aeo `neoje fj|oj qjeo `apnpjycje xndjkj aea%
h% Ljoa ynkljhj$ ynendapaje aea laxj knemj`a xjdjf xjp~ kjx~cje qjeoknkln|acje aegb|kjxa kneoneja jhpawapq ljxn` hbxpaeo pn|~pjkj
`jdjk ynen|jyjeeqj yj`j xnl~jf |~kjf xjcap qjeo b|anepjxa ~pjkjeqj
j`jdjf yndjqjeje kjxqj|jcjp%
>% Xaxpnkjpacj Yne~daxjeDjyb|je `j|a fjxad ynendapaje aea kn|~yjcje x~jp~ xc|ayxa qjeo pn|`a|a jpjx
nejk ljl$ qjeo `axn|pja `jgpj| y~xpjcj xnljoja jh~je pnb|a qjeo `ao~ejcje bdnf
yne~dax% ^ep~c knkyn|k~`jf `jdjk knkljhj ynendapaje aea$ kjcj xnhj|j oj|ax
lnxj| ojklj|je ~k~k ynendapaje j`jdjf xnljoja ln|ac~p=
Ljl A Yne`jf~d~je ln|axa djpj| lndjcjeo kjxjdjf$ |~k~xje kjxjdjf$
ljpjxje kjxjdjf$ p~m~je ynendapaje$ kjegjjp ynendapaje$ xn|pj xaxpnkjpacj
yne~daxje%
Ljl AA Dje`jxje Pnb|a ln|axa paemj~je pnb|a qjeo `ao~ejcje yne~dax xnljoja
`jxj| ynkljfjxje kjxjdjf xn|pj cjmaje ynendapaje pn|`jf~d~%
Ljl AAA Knpb`n Ynendapaje knkljfjx kneoneja |jehjeoje ynendapaje$ mneax
`je x~kln| `jpj$ aexp|~kne `je yneo~ky~dje `jpj$ ~eap jejdaxax xn|pj pnceac
jejdaxax `jpj%
Ljl AW Ojklj|je ^k~k Yn|~xjfjje qjeo kneo~|jacje pnepjeo xnmj|jf
xaeocjp yn|~xjfjje$ xp|~cp~| `je g~eoxa b|ojeaxjxa `je y|bxnx y|b`~cxa%
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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Ljl W Ynkljfjxje qjeo kneo~|jacje pnepjeo ynenep~je pj|ag mjxj |jjp
aejy `neoje kneoo~ejcje jhpawapq ljxn` hbxpaeo xqxpnk%
LJL WA Yne~p~y ln|axa cnxaky~dje qjeo `a`jyjpcje `j|a ynendapaje qjeo
pndjf `adjc~cje xn|pj ln|axa xj|je+xj|je qjeo knemj`a jdpn|ejpag ljoa blmnc
ynendapaje%
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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LJL AA
DJE@JXJE PNB\A
:% Yneon|paje LajqjKne~|~p Ybdaknea &:11:=:8! Lajqj &hbxp! j`jdjf=
% % % hbxp$ fahf gb|kx pfn ljxax gb| y|b`~hp hbxpaeo$ yn|gb|kjehn nwjd~jpabe$ je`
kjejon|ajd `nhaxabe kjcaeo% Hbxp ax `ngaen` jx pfn wjd~n bg pfn xjh|agahn kj`n pb
jhz~a|n obb`x b| xn|wahnx$ knjx~|n` ae `bddj|x lq pfn |n`~hpabe bg jxxnpx b| aeh~||n`
bg dajladapanx jp pfn pakn pfn lnengapx j|n jhz~a|n`% Jp pfn pakn bg jhz~axapabe$ pfn hbxp
aeh~||n` ax gb| y|nxnep b| g~p~|n lnengapx%
Fjexne `je Kbne &
lajqj pnejoj cn|mj$ `je lajqj+lajqj djaeeqj%
Lajqj kne~|~p Jpcaexbe `je Cjydje &
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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j% Lajqj kn|~yjcje yneob|ljeje x~kln| ncbebka%l% @a~c~| `jdjk xjp~je ~jeo%h%
Knkln|acje kjegjjp xncj|jeo jpj~ kjxj `nyje%
`% Yneob|ljeje pn|xnl~p ~ep~c p~m~je pn|pnep~%
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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aaa%Kavn` hbxpx= lajqj qjeo knky~eqja cj|jcpn|axpac pnpjy `je wj|ajlndyj`j ln|ljoja |jeon qjeo |ndnwje `j|a byn|jxa%
+
Xnkawj|ajldn hbxpx = lajqj qjeo xnhj|j pbpjd ln|~ljf pnpjya
yn|~ljfjeeqj pa`jc xnlje`aeo `neoje wbd~kn jpj~
c~jepapjxeqj%
+ Xpny hbxpx= lajqj qjeo ln|~ljf xnmjdje `neoje yn|~ljfje yj`jyne}oon|jc lajqj$ pnpjya xnhj|j ln|pjfjy%
`% Cnkjky~je ~ep~c `apnd~x~|aa% @a|nhp hbxp= lajqj qjeo k~`jf `aa`nepagacjxacje jpj~ `ayn|fap~eocje
xnhj|j djeox~eo cnyj`j y|b`~c%
aa% Ae`a|nhp hbxpx= lajqj qjeo ~k~k `j|a ln|ljoja kjhjk y|b`~c `jepa`jc `jyjp xnhj|j djeox~eo `apnd~x~|a yj`j x~jp~ y|b`~c jpj~ j|nj%
n% @nyj|pnkne qjeo knkjcjaa% Y|b`~hpabe `nyj|pnknepxaa% Xn|wahn `nyj|pnknepx
g% J|nj g~eoxabejda% Kje~gjhp~|aeo hbxpx= lajqj qjeo ln|f~l~eoje `neoje y|b`~cxa x~jp~
lj|jeo%
aa% Kj|cnpaeo hbxpx= lajqj ~ep~c knky|bkbxacje x~jp~ y|b`~c jpj~ mjxj%
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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8! cdjxagacjxa lajqj `jyj `al~jp `neoje ljxax$
qjap~=
j% G~eoxa laxeaxa% \axnp `je yneonkljeojeaa% Yn|jehjeoje y|b`~c$ mjxj$ `je y|bxnxaaa% Y|b`~cxaaw% Ynkjxj|jew% @axp|al~xawa% Yndjqjeje cbex~knewaa%Xp|jpnoa `je j`kaeaxp|jxa
l% Ynkljoaje cn blmnc lajqja% Lajqj djeox~eoaa% Lajqj pa`jc djeox~eo
h% Ybdj yn|adjc~ `af~l~eocje `neoje yn|~ljfje ynkah~ lajqja% Lajqj wj|ajlndaa% Lajqj pnpjy
`% Jo|nojp jpj~ |jpj+|jpja% Lajqj pbpjdaa% Lajqj ~eap
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wj|ajlnd xn`jeocje `jdjk mjeocj yne`nc$ yjdaeo pa`jc xjp~ lajqj j`jdjf lajqj pnpjy%
Cnk~`aje fj|~x `aa`nepagacjxa x~kln|+x~kln| `jqj qjeo `al~p~fcje `je b~py~p
jcpawapjx% Pn|jcfa|$ fj|~x `a~c~| aey~p `je b~py~p `je knenep~cje yneoj|~f
yn|~ljfje b~py~p yj`j lajqj jcpawapjx%
8% Xaxpnk Jc~epjexa Lajqj P|j`axabejd &P|j`apabejd Hbxpaeo!Yn|fap~eoje lajqj y|b`~c `jdjk xaxpnk lajqj p|j`axabejd kneoo~ejcje
yneoon|jc jcpawapjx paeocjp ~eap &~eap jhpawapq hbxp `|awn|x!% Yneoon|jc jcpawapjx
paeocjp ~eap j`jdjf gjcpb| qjeo kneqnljlcje yn|~ljfje `jdjk lajqj xna|aeo `neoje
yn|~ljfje m~kdjf ~eap qjeo `ay|b`~cxa &Fjexne `je Kbne$ yneoon|jc jcpawapjx paeocjp ~eap qjeo yj`j ~k~keqj `ao~ejcje ~ep~c knklnljecje
bwn|fnj` knday~pa= ~eap qjeo `ay|b`~cxa$ mjk pnejoj cn|mj djeox~eo$ lajqj pnejoj
cn|mj djeox~eo$ mjk knxae$ `je lajqj ljfje ljc~ djeox~eo% ^eap jhpawapq `|awn|x aea
knklnljecje lajqj bwn|fnj` kndjd~a pj|ag cnxnd~|~fje yjl|ac&ojklj|
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% Xaxpnk Jc~epjexa Lajqj Ln|`jxj|cje Jcpawapjx &Jhpawapq Ljxn` Hbxpaeo!Jhpawapq ljxn` hbxpaeo knkgbc~xcje yj`j jcpawapjx xnljoja blmnc lajqj qjeo
g~e`jknepjd% Jhpawapq ljxn` hbxpaeo kneoo~ejcje lajqj `j|a jcpawapjx xnljoja `jxj|
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~ep~c knkljoacje lajqj cn blmnc lajqj djae xnyn|pa y|b`~c$ mjxj$ jpj~ cbex~kne
&Fb|eo|ne :110=:87!% Jcpawapjx qjeo pn|mj`a `a yn|~xjfjje `ayneoj|~fa bdnf
yneoon|jc lajqj `j|a lajqj+lajqj qjeo `acnd~j|cje ~ep~c jcpawapjx pn|xnl~p%
Kne~|~p Oj||axbe `je Eb||ne &knpb`n hbxpaeo qjeo `a|jehjeo ~ep~c kneqn`ajcje aegb|kjxa lajqj ljoa kjejmn|
~ep~c ynkl~jpje cny~p~xje xp|jpnmac `je cny~p~xje djae qjeo knkyneoj|~fa
cjyjxapjx `je lajqj pnpjy% Yneojklad cny~p~xje qjeo ln|yneojdjkje pa`jc
kneoo~ejcje aegb|kjxa jc~epjexa pjeyj knkyn|pakljeocje ybpnexa
cnpa`jcjc~|jpjeeqj% @jpj qjeo pa`jc jc~|jp `jyjp kneqnxjpcje `je kneofjxadcje
cnxjdjfje qjeo ln|ybpnexa kneofjxadcje yneojkladje cny~p~xje xp|jpnoax qjeo
c~|jeo bypakjd% @neoje j`jeqj jhpawapq ljxn` hbxpaeo `jyjp `afap~eo fj|oj ybcbc
x~jp~ y|b`~c jpj~ mjxj qjeo `jyjp `ao~ejcje bdnf kjejmnkne xnljoja xjdjf xjp~
jdpn|ejpag ~ep~c ynenep~je fj|oj m~jd%
K~dqj`a &Yn|fap~eoje lajqj ln|`jxj|cje jcpawapjx &jhpawapq ljxn` hbxpaeo+JLH! j`jdjf yne`ncjpje
yn|fap~eoje lajqj qjeo knklnljecje lajqj x~kln| `jqj cn blmnc xnyn|pa y|b`~c$ mjxj$ jpj~
yndjeooje ln|`jxj|cje jcpawapjx qjeo `adjc~cje ~ep~c blmnc lajqj pn|xnl~p% @jxj| ynkaca|je
yne`ncjpje yn|fap~eoje lajqj aea j`jdjf y|b`~c `je mjxj yn|~xjfjje kn|~yjcje fjxad `j|a
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jcpawapjx `je jcpawapjx pn|xnl~p kneoo~ejcje x~kln| `jqj qjeo kneqnljlcje pakl~deqj
lajqj%Gbc~x ~pjkj jhpawapq ljxn` hbxpaeo j`jdjf jcpawapjx% Kneoa`nepagacjxa lajqj
jcpawapjx `je cnk~`aje cn y|b`~c kn|~yjcje djeocjf `jdjk kneq~x~e jhpawapq
ljxn` hbxpaeoxqxpnk &Fjexne ' Kbne$ 8!%Jhpawapq ljxn` hbxpaeo kneojc~a
f~l~eoje xnljl jcaljp jpj~ f~l~eoje djeox~eo jepj|j lajqj x~kln| `jqj$ yneoon|jc
lajqj$ jcpawapjx$ `je blmnc lajqj `jdjk knklnljecje lajqj yj`j jcpawapjx `je
cnk~`aje yj`j blmnc lajqj%
Ojklj|
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7% Cn~eoo~dje `je Cndnkjfje Jhpawapq Ljxn` HbxpaeoCn~eoo~dje jhpawapq ljxn` hbxpaeo j`jdjf xnljoja ln|ac~p=
j%
X~jp~ yneocjmaje jhpawapq ljxn` hbxpaeo `jyjp knqjcaecje kjejmnkne ljfj
kn|ncj fj|~x kneojklad xnm~kdjf djeocjf ~ep~c knemj`a dnlaf cbkynpapag%
Xnljoja fjxadeqj kn|ncj `jyjp ln|~xjfj ~ep~c kneaeocjpcje k~p~ xjklad
xnhj|j xak~dpje knkgbc~x yj`j kneo~|jeoa lajqj% Jejdaxax lajqj `jyjp
kneqb|bpa ljojakjej lnej|+lnej| kjfjdeqj y|bxnx kje~gjcp~|aeo$ qjeo yj`j
jcfa|eqj `jyjp knkah~ jcpawapjx ~ep~c kn|nb|ojeaxjxa y|bxnx$ knkyn|ljaca
k~p~ `je kneo~|jeoa lajqj%
l% Jhpawapq ljxn` hbxpaeo `jyjp knkljep~ `jdjk yneojkladje cny~p~xje%h% Kjejmnkne jcje ln|j`j `jdjk x~jp~ ybxaxa ~ep~c kndjc~cje ynejj|je
cbkynpapag qjeo dnlaf jmj|
`% @neoje jejdaxax lajqj qjeo `ayn|ljaca$ kjejmnkne `jyjp kndjc~cje jejdaxaxqjeo dnlaf jc~|jp kneoneja wbd~kn$ qjeo `adjc~cje ~ep~c knehj|a l|njc
nwne jpjx y|b`~c qjeo ln|wbd~kn |ne`jf%
n% Kndjd~a jejdaxax `jpj lajqj `je ybdj cbex~kxa x~kln| `jqj$ kjejmnkne `jyjpk~dja kn|ncjqjxj cnkljda y|bxnx kje~gjcp~|aeo ~ep~c knehjyja ybdj
cnd~j|je k~p~ qjeo dnlaf ngaxane `je dnlaf paeooa%
Xn`jeocje cndnkjfje `j|a xaxpnk jhpawapq ljxn` hbxpaeo aea j`jdjf xnljoja
ln|ac~p =
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j% Jdbcjxa% Lnln|jyj lajqj `ajdbcjxacje xnhj|j xnklj|jeoje$ cj|nej x~dapeqjknenk~cje jcpawapjx lajqj pn|xnl~p% Hbepbf ynkln|xafje yjl|ac `je
yneondbdjje y|bxnx y|b`~cxa%
l% Kneojljacje lajqj+lajqj pn|pnep~ qjeo `ajljacje `j|a jejdaxax% Hbepbf acdje$|axnp$ yneonkljeoje$ `je xnljojaeqj%
h% Yneond~j|je `je jcp~ qjeo `acbex~kxa% @axjkyaeo knkn|d~cje lajqj qjeokjfjd m~oj knkn|d~cje jcp~ qjeo h~c~y djkj%
?% Xqj|jp Ynen|jyje Jhpawapq Ljxn` Hbxpaeo Xqxpnk@jdjk ynen|jyjeeqj$ ynenep~je fj|oj ybcbc `neoje kneoo~ejcje xaxpnk
jhpawapq ljxn` hbxpaeo kneqj|jpcje paoj fjd=
j% Yn|~xjfjje knky~eqja paeocjp `awn|xapjx qjeo paeooaJhpawapq ljxn` hbxpaeo xqxpnk kneqj|jpcje ljfj yn|~xjfjje knky|b`~cxa
lnln|jyj kjhjk y|b`~c jpj~ daea y|b`~c qjeo `ay|bxnx `neoje kneoo~ejcje
gjxadapjx qjeo xjkj% Cbe`axa qjeo `nkacaje pnep~eqj jcje kneakl~dcje
kjxjdjf `jdjk knklnljecje lajqj cn kjxaeo+kjxaeo y|b`~c%
l% Paeocjp yn|xjaeoje ae`~xp|a qjeo paeooaPn|`jyjp lnln|jyj yn|~xjfjje qjeo kneofjxadcje y|b`~c qjeo xjkj jpj~
xnmneax% @jdjk yn|xjaeoje jepj| yn|~xjfjje qjeo xnmneax pn|xnl~p kjcj
yn|~xjfjje jcje xnkjcae kneaeocjpcje yn|xjaeoje ~ep~c knkyn|lnxj|
yjxj|eqj% Xnkjcae lnxj| paeocjp yn|xjaeoje kjcj xnkjcae ynepaeo yn|je
aegb|kjxa pnepjeo fj|oj ybcbc `jdjk kne`~c~eo yneojkladje cny~p~xje
kjejmnkne%
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h% Lajqj yneo~c~|je qjeo |ne`jfLajqj qjeo `ao~ejcje jhpawapq ljxn` hbxpaeo xqxpnk ~ep~c kneofjxadcje
aegb|kjxa lajqj qjeo jc~|jp fj|~x dnlaf |ne`jf `alje`aeocje `neoje kjegjjp
qjeo `ayn|bdnf
J`j `~j fjd kne`jxj| qjeo fj|~x `ayne~fa xnlnd~k cnk~eocaeje ynen|jyje
jhpawapq ljxn` hbxpaeo xqxpnk$ qjap~ =
j% Lajqj ln|`jxj|cje ebe ~eapfj|~x kn|~yjcje y|bxnepjxn qjeo xaoeagacje `j|alajqj bwn|fnj`% Macj fjeqj pn|`jyjp lajqj bwn|fnj` qjeo `ayneoj|~fa fjeqj
bdnf wbd~kn y|b`~cxa `j|a cnxnd~|~fje bwn|fnj` yjl|ac kjcj macj `ao~ejcje
jc~epjexa lajqj p|j`axabejdy~e aegb|kjxa lajqj qjeo `afjxadcje kjxaf jc~|jp
xnfaeooj yneoo~ejje jhpawapq ljxn` hbxpaeoxqxpnk cnfadjeoje |ndnwjexaeqj%
J|paeqj jhpawapq ljxn` hbxpaeo jcje dnlaf ljac `apn|jycje yj`j yn|~xjfjje
qjeo lajqj bwn|fnj`eqj pa`jc fjeqj `ayneoj|~fa bdnf wbd~kn y|b`~cxa xjmj
l% \jxab cbex~kxa jepj|j jcpawapjx ln|`jxj|cje ~eap `je ln|`jxj|cje ebe+~eapfj|~x ln|ln`j% Macj |jxab cbex~kxa jepj| jcpawapjx xjkj$ ap~ j|paeqj xnk~j
lajqj bwn|fnj` qjeo pn|mj`a laxj `apn|jeocje `neoje xjp~ ynkah~ lajqj% Yj`j
cbe`axa aea yneoo~ejje jhpawapq ljxn` hbxpaeoxqxpnk m~xp|~ pa`jc pnyjp cj|nej
jhpawapq ljxn` hbxpaeo xqxpnk fjeqj `alnljecje cn y|b`~c `neoje
kneoo~ejcje ynkah~ lajqj ljac ~eap kj~y~e ebe ~eap&knkjcja ljeqjchbxp
`|awn|!% Jyjladj ln|ljoja y|b`~c |jxab cbex~kxaeqj xjkj$ kjcj xaxpnk
jc~epjexa lajqj p|j`axabejd jpj~ jhpawapq ljxn` hbxpaeoxqxpnk knklnljecje
lajqj bwn|fnj` `jdjk m~kdjf qjeo xjkj% Mj`a yn|~xjfjje qjeo y|b`~cxaeqj
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fbkbone &`awn|xagacjxa yjdaeo |ne`jf! k~eocae kjxaf `jyjp kneoo~ejcje
xaxpnk p|j`a`axabejd pjeyj j`j kjxjdjf%
6%
Jhpawapq Ljxn` Hbxpaeo ~ep~c Yn|~xjfjje Mjxj
Xaxpnk cn|mj jhpawapq ljxn` hbxpaeo ljeqjc `apn|jycje yj`j yn|~xjfjje
kje~gjcp~|$ pnpjya m~oj `jyjp `apn|jycje yj`j yn|~xjfjje mjxj% Ynen|jyje knpb`n
jhpawapq ljxn` hbxpaeo yj`j yn|~xjfjje mjxj knkadaca lnln|jyj cnpnep~je cf~x~x$ fjd
aea `axnljlcje bdnf cj|jcpn|axpac qjeo `akadaca yn|~xjfjje mjxj% Lnln|jyj
cj|jcpn|axpac qjeo `akadaca bdnf yn|~xjfjje mjxj$ qjap~=
j% B~py~pxn|aeocjda x~dap `a`ngaeaxal% Yneone`jdaje jcpawapjx yj`j yn|kaepjje mjxj c~|jeo `jyjp `a`ngaeaxah% Hbxpknjcada y|byb|xa qjeo dnlaf paeooa `j|a pbpjd hbxp`j|a xnd~|~f cjyjxapjx
qjeo j`j `je x~dap ~ep~c kneof~l~eocje jepj|j b~py~p`neoje jcpawapjxeqj%
B~py~p `j|a yn|~xjfjje mjxj j`jdjf kjegjjp `j|a mjxj ap~ xne`a|a qjeo
cnljeqjcje pa`jc pn|~m~`$ hbepbf = cnhnyjpje x~jp~ mjxj$ c~jdapjx x~jp~
aegb|kjxa$ ynk~jxje cbex~kne% B~py~p yj`j yn|~xjfjje mjxj pa`jc ln|~m~`
knkl~jp yn|fap~eoje knemj`a x~dap% Xncjday~e x~dap$ `njxj aea laxeax mjxj
kneoo~ejcje knpb`n jhpawapq ljxn` hbxpaeo yj`j laxeaxeqj%
^ep~c knemjjl yn|kjxjdjfje `a jpjx$ jhpawapq ljxn` hbxpaeo lnej|+lnej|
`jyjp `ao~ejcje yj`j yn|~xjfjje mjxj$ xnpa`jc+pa`jceqj yj`j lnln|jyj yn|~xjfjje%
Fjd+fjd qjeo yn|d~ `ayn|fjpacje `jdjk ynen|jyje jhpawapq ljxn` hbxpaeo yj`j
yn|~xjfjje mjxj j`jdjf xnljoja ln|ac~p =
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j% A`nepagqaeo je` Hbxpaeo Jhpawapanx Kneoa`nepagacjxa `je kneofj|oja jcpawapjx`jyjp knkl~cj lnln|jyj cnxnkyjpje ~epc yneobyn|jxaje qjeo ngaxane%
l%
Xynhajd Hfjddneon|% Yn|ln`jje jepj|j yn|~xjfjje mjxj `je yn|~xjfjje
kje~gjcp~| jcje knkadaca yn|kjxjdjfje+yn|kjxjdjfje qjeo xn|~yj%
Yn|kjxjdjfje ap~ xnyn|pa x~dapeqj kneojdbcjxacje lajqj cn jcpawapjx% Xndjae
ap~ mjxj pa`jc `jyjp knemj`a x~jp~ yn|xn`ajje$ cj|nej cjyjxapjx qjeo j`j
ejk~e pa`jc `jyjp `ao~ejcje kneakl~dcje lajqj qjeo pa`jc `jyjp `afae`j|a%
h% B~py~p @awn|xapq Yn|~xjfjje mjxj m~oj knkadaca cnx~dapje+cnx~dapje `jdjkkneoa`nepagacjxa b~py~p qjeo j`j% Yj`j yn|~xjfjje mjxj$ `awn|xapq qjeo
kneoojklj|cje jcpawapjx+jcpawapjx yne`~c~eo yj`j fjd+fjd qjeo ln|ln`j
k~eocae x~dap ~ep~c `amndjxcje jpj~ `apnep~cje%
1% Yneon|paje `je X~x~eje Mjxj \~kjf xjcap\~kjf xjcap lajxjeqj kn|~yjcje gjxadapjx qjeo k~`jf `apnk~a `a x~jp~
enoj|j$ `neoje cjyjxapjx |jjp aejy xjeojp lnxj| ~ep~c yn|jjpje aepnexag jpj~y~e
mjeocj yjemjeo% @a xjkyaeo kndjcxjejcje g~eoxa yndjqjeje cnxnfjpje kjxqj|jcjp$
|~kjf xjcap m~oj knkadaca g~eoxa yndjpafje$ yne`a`acje$ `je ynendapaje%
\~kjf xjcap j`jdjf x~jp~ jdjp b|ojeaxjxa qjeo pn|`a|a pnejoj kn`ax y|bgnxabejd qjeo
pn|b|ojeaxa| xn|pj xj|jej cn`bcpn|je qjeo yn|kjene kneqndneooj|jcje yndjqjeje
cn`bcpn|je$ jx~fje cnyn|jjpje qjeo ln|cnxaejkl~eoje$ `ajoebxax xn|pj yneobljpje
yneqjcap qjeo `a`n|apj bdnf yjxane &Jkn|ahje Fbxyapjd Jxxbxajpabe =:1?0!
\~kjf xjcap `a ae`benxaj yj`j jjdeqj `aljeo~e bdnf `~j aexpap~xa% Yn|pjkj$
ynkn|aepjf `neoje kjcx~` ~ep~c kneqn`ajcje yndjqjeje cnxnfjpje ljoa kjxqj|jcjp
~k~k pn|~pjkj qjeo pa`jc kjky~% Cn`~j$ j`jdjf aexpap~xa cnjojkjje qjeo
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knkljeo~e |~kjf xjcap ea|djlj ~ep~c kndjqjea kjxqj|jcjp kaxcae `jdjk |jeocj
yneqnlj|je jojkj% Fjd qjeo knej|ac j`jdjf j`jeqj yn|~ljfje b|anepjxa ynkn|aepjf
pnepjeo kjejmnkne |~kjf xjcap `akjej |~kjf xjcap ynkn|aepjf `aojdjccje ~ep~c
k~dja ln|b|anepjxa ncbebkax% ^ep~c ap~$ djfa|djf cbexny |~kjf xjcap xj`jej `a kjej
aewnxpjxa `je ojma ynojja `apjeoo~eo ynkn|aepjf ejk~e lajqj byn|jxabejd |~kjf
xjcap fj|~x `ap~p~ya `j|a cnoajpje yndjqjeje cnxnfjpjeeqj% @neoje `nkacaje$ xjjp aea
|~kjf xjcap knky~eqja yn|je oje`j$ qjap~ pnpjy kndjc~cje yndjqjeje y~ldac xn|pj
knkyn|bdnf yneofjxadje jpjx byn|jxabejdaxjxa cnxnfjpje qjeo `aln|acje cnyj`j
kjxqj|jcjp%
\~kjf xjcap knkadaca lnln|jyj cj|jcpn|axpac cf~x~x$ jepj|j djae=
j% Kneqn`ajcje mjxj yndjqjeje cnxnfjpje ljoa kjxqj|jcjp$ `ajepj|jeqj ln|~yjmjxj ynkn|acxjje `je yn|jjpje `bcpn|$ mjxj yndjqjeje djlb|jpb|a~k$ `je
gj|kjxa%
l% Yn|~xjfjje yneqndneooj|j mjxj cnxnfjpje &|~kjf xjcap! xndjae ln|~xjfjkne`jyjpcje jda|je cjx kjx~c ~ep~c kneh~c~ya cnl~p~fje knkljqj| mjxj
yj|j `bcpn| `je pnejoj kn`ax djaeeqj$ ynkjcjaje `je yn|jjpje yn|jdjpje
djlb|jpb|a~k `je kn`ax$ `je cnl~p~fje djaeeqj$ xncjdao~x knkadaca yn|je
xbxajd qjeo `jyjp `a~m~`cje kndjd~a ln|ljoja y|bo|jk qjeo `apnpjycje bdnf
kjejmnkne `je xnx~ja `neoje yn|jp~|je ynkn|aepjf%
h% X~kln|+x~kln| ~pjkj yne`jyjpje yn|~xjfjje `ajepj|jeqj ln|jxjd `j|a mjxjyndjqjeje kn`ax$ mjxj yne~emjeo djaeeqj$ `je mjxj `bcpn|%
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:9%Yneon|paje `je Ynenep~je Pj|agKne~|~p X~y|aqbeb$ pj|ag j`jdjf xnm~kdjf kbenpn| qjeo `alnljecje jpjx
lj|jeo jpj~ mjxj qjeo `am~jd jpj~ `axn|jfcje cnyj`j ynklnda jpj~ yndjeooje
&9!% ^ep~c knenep~cje pj|ag$ lajxjeqj kjejmnkne knkyn|pakljeocje
lnln|jyj gjcpb| qjeo knkyneoj|~fa ljac gjcpb| lajqj kj~y~e l~cje lajqj$ qjap~=
j% Lajqj$ cf~x~xeqj lajqj kjxj `nyje%l% Yne`jyjpje qjeo `afj|jycje%h% Mneax y|b`~c mjxj qjeo `am~jd%`% Mneax ae`~xp|a%n% Hap|j `je cnxje kjxqj|jcjp%g% Yneoj|~f ynkn|aepjf$ cf~x~xeqj ~e`jeo+~e`jeo$ cny~p~xje$ yn|jp~|je `je
cnlamjcje ynkn|aepjf%
o% Pae`jcje jpj~ |njcxa yj|j ynxjaeo%f% Payn yjxj| qjeo `afj`jya%a% P|ne` Ncbebka%m% Lajqj kjejmnkne%c% P~m~je ebe djlj%d% Pjeoo~eo mjjl xbxajd yn|~xjfjje%k% P~m~je yn|~xjfjje$cf~x~xeqj djlj `je |np~|e be aewnxpknep&\BA!%
@jdjk ynenep~je pj|ag jpj~ fj|oj m~jd y|b`~c$ kjejmnkne yn|d~ p~m~je `j|a
ynenep~je pj|ag pn|xnl~p% P~m~je ap~ jcje `ayn|o~ejcje xnljoja xjdjf xjp~ yn`bkje
cn|mj yn|~xjfjje% Yj`j ~k~keqj p~m~je pn|xnl~p j`jdjf xnljoja ln|ac~p=
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jejdaxax% P~m~jeeqj j`jdjf ~ep~c knkln|acje jjxje `je dje`jxje pnb|a
qjeo knemj`a `jxj| ~ep~c kneojejdaxax `je kne~emjeo ynkljfjxje kjxjdjf
`jdjk yne~daxje xc|ayxa aea%
8% Mneax `je X~kln| @jpjMneax `jpj qjeo `ao~ejcje `jdjk yne~daxje aea j`jdjf=
j% @jpj c~jepapjpag$ qjap~ `jpj ln|~yj jeocj+jeocj djyb|je cn~jeoje |~kjf xjcapcf~x~xeqj djyb|je |~oa% Xndjae ap~$ `jpj c~jepapjpag m~oj ln|~yj `jpj lajqj+
lajqj qjeo `acnd~j|cje `jdjk kndjcxjejcje cnoajpje yndjqjeje mjxj% @jpj
lajqj+lajqj pn|xnl~p j`jdjf `jpj lajqj pnpjy `je lajqj wj|ajlnd%
l% @jpj c~jdapjpag$ qjap~ `jpj qjeo `ayn|bdnf `j|a blmnc ynendapaje `jdjk lnep~caegb|kjxa ljac xnhj|j daxje kj~y~e p~daxje xnyn|pa xp|~cp~| b|ojeaxjxa `je
ynkljoaje p~ojx%
X~kln| `jpj qjeo `ao~ejcje `jdjk ynendapaje aea=
j% @jpj y|akn| qjap~ `jpj qjeo `ayn|bdnf `j|a blmnc ynendapaje% @jpj mneax aea`ayn|bdnf `j|a blxn|wjxa$ jjehj|j$ `je cbex~dpjxa pn|fj`jy yafjc+yafjc
qjeo ln|xjeoc~pje%
l% @jpj xnc~e`n| qjap~ `jpj qjeo `ayn|bdnf `j|a x~kln|+x~kln| pn|p~dax ln|~yj`jpj djyb|je cn~jeoje |~kjf xjcap cf~x~xeqj djyb|je |~oa xn|pj `jpj
yne`~c~eo djaeeqj qjeo ln|cjapje `neoje kjxjdjf qjeo `aljfjx `jdjk
yne~daxje aea% @jpj pn|xnl~p knday~pa= `jpj lajqj pnpjy$ `jpj lajqj wj|ajlnd$
`jpj yne`~c~eo m~kdjf yjxane |jjp aejy$ `jpj yne`~c~eo djkj fj|a yjxane$
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`jpj yne`~c~eo m~kdjf `je d~jx cjkj| |jjp aejy$ `je `jpj pj|ag cbex~kxa
pajy cndjx%
0%
Knpb`n Jejdaxax
@jdjk yne~daxje xc|ayxa aea$ yne~dax kneoo~ejcje knpb`n `nxc|aypag
cbkyj|jpag qjap~ knemndjxcje$ kn|aeocjxcje ln|ljoja cbe`axa$ xap~jxa `je wj|ajlnd
qjeo pakl~d `a kjxqj|jcjp$ qjeo knemj`a blqnc ynendapaje$ ln|`jxj|cje jyj qjeo
pn|mj`a% Cnk~`aje knklje`aeocjeeqj `neoje cbe`axa$ xap~jxa jpj~y~e wj|ajlnd qjeo
`apn|jycje bdnf blmnc ynendapaje%
Djeocjf+djeocjf qjeo `adjc~cje `jdjk yne~daxje xc|ayxa aea j`jdjf xnljoja
ln|ac~p=
j% Kndjc~cje jejdaxax pj|ag |jjp aejy |~kjf xjcap xjjp aea%l% Knenpjycje knpb`n lajqj ln|`jxj|cje jhpawapq ljxn` hbxpaeo `neoje djeocjf+
djeocjf xnljoja ln|ac~p=
a% Kneoa`nepagacjxa lajqj `je jcpawapjx x~kln| `jqj% Djeocjf yn|pjkj`jdjk kn|jehjeo jhpawapq ljxn` hbxpaeo xqxpnk$ j`jdjf kndjc~cje
jejdaxax jcpawapjx ~ep~c kneoa`nepagacjxa lajqj x~kln| `jqj `je
jcpawapjx yn|~xjfjje%
aa% Knklnljecje lajqj x~kln| `jqj yj`j jcpawapjx% JLH kneoo~ejcjeyneoon|jc lajqj cbex~kxa x~kln| `jqj ~ep~c knklnljecje lajqj
x~kln| `jqj cn jcpawapjx% Cj|nej jcpawapjx knkah~ pakl~deqj lajqj
`j|a x~kln| `jqj qjeo `ao~ejcje `jdjk byn|jxa$ x~jp~ yn|~xjfjje
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fj|~x knkadaf yneoon|jc lajqj cbex~kxa x~kln| `jqj ln|`jxj|cje
f~l~eoje xnljl+jcaljp%
aaa%Knklnljecje lajqj jcpawapjx yj`j blmnc lajqj% Djeocjf pn|jcfa|
j`jdjf knklnljecje lajqj jcpawapjx jpj~ pnkyjp ynejky~eoje lajqj
jcpawapjx yj`j b~py~p ln|`jxj|cje yneeon|jc lajqj cbex~kxa jcpawapjx
qjeo pnyjp% B~py~p j`jdjf blmnc lajqj `j|a jcpawapjx qjeo `adjc~cje
yn|~xjfjje jpj~ b|ojeaxjxa%
h% @neoje kndjc~cje djeocjf yj`j ybaep% l kjcj `jyjp `acnpjf~a pj|ag |jjpaejy jhpawapq ljxn` hbxpaeo qjeo jc~|jp%
`% Knklje`aeocje pj|ag aejy |~kjf xjcap ln|`jxj|cje JLH `neoje |njdaxjxa%
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LJL AW
OJKLJ\JE ^K^K YN\^XJFJJE
:% Xnmj|jf \X^@% F%J% X~dpfje @jneo \j`mjXncj|jeo \X^@ F%Je`a X~dpfje @jneo \j`mj Cjl~yjpne L~d~c~klj j`jdjf
\~kjf Xjcap Ynkn|aepjf Cndjx H qjeo pn|dnpjc `a Mjdje X|acjqj Eb :? Cnd~|jfje
Hjadn Cnhjkjpje ^m~eo L~d~ `neoje d~jx j|njd 0%999%999 k1
+ Cn|mjxjkj `neoje Gjc~dpjx Cn`bcpn|je ^EFJX Kjcjxxj|knenkyjpcje |nxa`ne cnla`jeje"bloae `je aexpap~xa djae `jdjk
|jeocj jdaf pncebdboa `je cnpn|jkyadje%
+ Yneaeocjpje xqxpnk |~m~cje%>% Yneqjmaje @jpj \~jeo \jjp Aejy
j% \~jeo |jjp aejy `je gjxadapjx@jdjk knkln|acje yndjqjeje mjxj |jjp aejy qjeo knehjc~y xnd~|~f djyaxje
kjxqj|jcjp$ \X^@ F%Je`a X~dpfje @jneo \j`mj kneqn`ajcje ln|ljoja cndjx
mjxj `akjej kjxaeo+kjxaeo cndjx knkadaca gjxadapjx qjeo ln|ln`j+ln`j%
J`jy~e gjxadapjx qjeo `apjj|cje yj`j kjxaeo+kjxaeo cndjx jepj|j djae =
a% Cndjx @jfdajGjxadapjx qjeo pn|xn`aj qjap~ JH$ PW$ c~dcjx$ pnkyjp pa`~| yjxane$
dnkj|a cnhad$ mjk `ae`aeo$ knmj yjxane$ c~|xa yne~eoo~$ `je cjkj|
kje`a%
aa% Cndjx Pn|jpjaGjxadapjx qjeo pn|xn`aj qjap~ JH$ PW$ pnkyjp pa`~| yjxane$ dnkj|a cnhad$
mjk `ae`aeo$ knmj yjxane$ c~|xa yne~eoo~$ `je cjkj| kje`a%
aaa% Cndjx Jeoo|ncGjxadapjx qjeo pn|xn`aj qjap~ PW$ cayjx jeoae$ pnkyjp pa`~| yjxane$
dnkj|a cnhad$ mjk `ae`aeo$ knmj yjxane$ c~|xa yne~eoo~$ `je cjkj|
kje`a%
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aw% Cndjx ^pjkjGjxadapjx qjeo pn|xn`aj qjap~ pnkyjp pa`~| yjxane$ cayjx jeoae$ dnkj|a
cnhad$ mjk `ae`aeo$ knmj yjxane$ c~|xa yne~eoo~$ `je cjkj| kje`a #
cdbxnp `~`~c%
w% Cndjx AGjxadapjx qjeo pn|xn`aj qjap~ pnkyjp pa`~| yjxane$ cayjx jeoae$ mjk
`ae`aeo$ knmj yjxane$ `je c~|xa yne~eoo~%
wa% Cndjx AAGjxadapjx qjeo pn|xn`aj qjap~ pnkyjp pa`~| yjxane$ knmj yjxane$ `je
c~|xa yne~eoo~%
waa%Cndjx AAAGjxadapjx qjeo pn|xn`aj qjap~ pnkyjp pa`~| yjxane `je c~|xa yne~eoo~%
j% Ynenep~je pj|ag mjxj |jjp aejy \X^@ F%Je`a X~dpfje @jneo \j`mjLn|`jxj|cje ynendapaje qjeo `adjc~cje bdnf yne~dax$ `ayn|bdnf cnpn|jeoje
ljfj \X^@% F% J% X~dpje @jneo \j`mj kneofap~eo pj|ag cjkj| |jjp
aejyeqj jpjx `jxj| ~eap hbxp% Yn|fap~eoje ~eap hbxp`adjc~cje xnhj|j pn|yaxjf
~ep~c xnpajy mneax cndjx |jjp aejy% Hj|j yn|fap~eojeeqj qjap~ `neoje
knem~kdjfcje lajqj pnpjy$ lajqj xnka wj|ajlnd$ `je lajqj wj|ajlnd xnfaeooj
`afjxadcje lajqj pbpjd% Cnk~`aje lajqj pbpjd `aljoa `neoje m~kdjf fj|a |jjp
aejy%@jdjk ynenep~je pj|ag mjxj |jjp aejy$ yafjc kjejmnkne \X^@% F% J%
X~dpje @jneo \j`mj knkadaca lnln|jyj yn|pakljeoje jepj|j djae$ qjap~ =
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a% X~|wnq fj|oj yjxj| &pj|ag ynxjaeo!% Yneqnx~jaje pj|ag aea kn|~yjcje fjdynepaeo `jdjk ynenep~je pj|ag%
aa%
Cnj`jje xbxajd kjxqj|jcjp% @jdjk ynenep~je pj|ag$ |~kjf xjcap fj|~x
knkyn|fap~eocje cnkjky~je ncbebka kjxqj|jcjp ~k~k%
J`jy~e lnxj|eqj pj|ag pajy cndjx mjxj qjeo `apnpjycje j`jdjf =
Pjlnd 0%:
Pj|ag Mjxj \jjp Aejy \X^@ F%Je`a X~dpfje @jneo \j`mj
Pjf~e
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JY\AD :? 88 >: ?: :89 ::8 >: ?7 10 ::8 89:
M^EA ?: :
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LJL W
JEJDAXAX @JE YNKLJFJXJE
Djeocjf+djeocjf qjeo jcje `apn|jycje o~ej kneofap~eo fj|oj ybcbc |jjp aejy
yj`j \X^@ F%Je`a X~dpfje @jneo \j`mj xnljoja ln|ac~p=
:% Kneoa`nepagacjxa Jcpawapjx+jcpawapjx@jdjk kneoa`nepagacjxa jcpawapjx+jcpawapjx qjeo pn|mj`a$ ynendapa kneojkjpa
xnhj|j djeox~eo y|bxnx `j|a jjd b|jeo `jpjeo ~ep~c ln|bljp xjkyja knemj`a yjxane
|jjp aejy `a \X^@ F%Je`a X~dpfje @jneo \j`mj% Jcpawapjx+jcpawapjx qjeo j`j
xnljoja ln|ac~p=
j% Jcpawapjx Yndjqjeje J`kaeaxp|jxa ^k~kJcpawapjx yndjqjeje j`kaeaxp|jxa ~k~k `adjc~cje cnpacj yjxane pn|xnl~p
`aeqjpjcje yn|d~ ~ep~c `a|jjp aejy% Jcpawapjx aea xnyn|pa |noaxp|jxa ejkj$
jdjkjp$ mneax yneqjcap$ `je payn cjkj| qjeo `ayadaf ~ep~c |jjp aejy%
l% Jcpawapjx Yndjqjeje Yn|jjpje YjxaneJcpawapjx yndjqjeje yn|jjpje yjxane `adjc~cje bdnf yn|jjp$ xnyn|pa
kneojepj|cje yjxane cn cjkj| |jjp aejy$ knehjpjp yn|cnkljeoje cnxnfjpje
yjxane$ kndjc~cje pnexa$ `je knkln|acje yn|pbdbeoje yj`j yjxane macj yjxane
knkl~p~fcje ljep~je%
h% Jcpawapjx Waxapn @bcpn|
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Pjlnd >%:
A`nepagacjxa Jcpawapjx
X~kln|= \X^@ F%Je`a X~dpfje @jneo \j`mj$ pndjf `abdjf cnkljda
Jcpawapjx Yndjqjeje Yneh~haje jpj~Dj~e`|q
7 Jcpawapjx Yndjqjeje Ynkln|xafje Cjkj| jpj~ Hdnjeaeo
? Jcpawapjx Yndjqjeje Ynkln|aje Kjcje
6 Jcpawapjx Ynkndafj|jje Ljeo~eje
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\y%:%>99%999 yn| b|jeo ~ep~c : l~dje$ mj`a ~ep~c 7 b|jeo xnljeqjc \y
1%99%999 &`j|a fj|oj ynklndajje xnlnxj| \y% :>%999%999 `je
`ax~x~pcje `neoje kneoo~ejcje knpb`n yneq~x~pje oj|ax d~|~x$
`neoje kjxj kjegjjp :9 pjf~e!%
aaa% Jcpawapjx yndjqjeje j`kaeaxp|jxa ~k~k aea knkl~p~fcje jdjp p~daxxnyn|pa cn|pjx$ lbdybaep$ |jc l~c~$ xpnkynd$ c~apjexa%~ep~c% Lajqj qjeo
pakl~d jpjx cbex~kxa jdjp p~dax `ayn|ca|jcje xnlnxj| \y% 0%699%999%
aw% Jcpawapjx aea knkl~p~fcje jdjp cbk~eacjxa qjap~ pndnybe `neojelajqj xnlnxj| \y :%009%187 yn| pjf~e%
w% Jcpawapjx yndjqjeje j`kaeaxp|jxa ~k~k knkl~p~fcje x~kln| daxp|ac~ep~c ynen|jeoje% Lnlje qjeo `apjeoo~eo jpjx x~kln| daxp|ac qjeo
`acbex~kxa xnlnxj| ?> jpp `neoje jx~kxa ynkjcjaje djky~ :< mjk
yn| fj|a$ xnfaeooj kneofjxadcje `jqj 9$1 cf &?> jpp v :< mjk!$
lajqj yn| cf xnlnxj| \y% 799% Mj`a lajqj yneoo~ejje daxp|ac xndjkj
xnpjf~e `jdjk |~jeoje aea xnlnxj| \y :1?%:99%
@neoje `nkacaje `a`jyjp pbpjd lajqj ~ep~c jcpawapjx yndjqjeje j`kaeaxp|jxa
~k~k xndjkj pjf~e
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Lajqj yneq~x~pje gjxadapjx \y :%>99%999
Lajqj jdjp p~dax cjepb| \y 0%699%999
Lajqj pndnybe \y :%009%187
Lajqj daxp|ac \y :1?%:99
Pbpjd lajqj jcpawapjx yndjqjeje j`kaeaxp|jxa ~k~k \y ::>%186%987
l% Jcpawapjx Yndjqjeje Yn|jjpje YjxaneJcpawapjx aea `adjc~cje bdnf yn|jjp ~ep~c knkljep~ cnyn|d~je yjxane
xndjkj knemjdjea |jjp aejy% M~kdjf yn|jjp qjeo knejeojea xnd~|~f cndjx
xnljeqjc 0>%999 yn| l~dje% Mj`a pbpjd lnlje ~ep~c
jcpawapjx yndjqjeje yn|jjpje yjxane xnlnxj| \y 000%179%999 &:< v 0>%999!
h% Jcpawapjx Waxapn @bcpn|Jcpawapjx waxapn `bcpn| aea j`jdjf c~em~eoje `bcpn| ~ep~c kneobep|bd
yn|cnkljeoje cnxnfjpje yjxane% M~kdjf `bcpn| qjeo knejeojea xnd~|~f cndjx
xnljeqjc 6 b|jeo% Xnpajy cndjx `adjqjea bdnf < b|jeo `bcpn| yn| fj|a ~ep~c
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Jcpawapjx yneoaejyje qjeo `jyjp `ayadaf bdnf yjxane pn|`a|a `j|a lnln|jyj cndjx
`neoje gjxadapjx+gjxadapjx qjeo ln|ln`j% Yn|ln`jje gjxadapjx kneqnljlcje
cbex~kxa lajqj qjeo ln|ln`j xnfaeooj ~ep~c kneonpjf~a pbpjd lajqj `j|a
jcpawapjx yneoaejyje yjxane kjxaeo+kjxaeo cndjx fj|~x `afap~eo xnhj|j
pn|yaxjf%
Pjlnd >%9%999
>% Dnkj|a cnhad 0>9%999
7% Mjk `ae`aeo >9%999
?% Knmj yjxane 1>9%999
6% C~|xa yne~eoo~ :>9%999
1% Cayjx jeoae 8%999
X~kln|= \X^@ F%Je`a X~dpfje @jneo \j`mj
a% Jcpawapjx Yneoaejyje Yjxane Cndjx @jfdaj+ Gjxadapjx cndjx @jfdaj pn|`a|a `j|a = JH$ PW$ C~dcjx$ pnkyjp
pa`~| yjxane$ dnkj|a cnhad$ mjk `ae`aeo$ knmj yjxane$ `je c~|xa
yne~eoo~% Pbpjd fj|oj yn|bdnfje gjxadapjx cndjx ^pjkj \y
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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:9%>99%999% Kjxj kjegjjp :9 pjf~e% Lajqj yneq~x~pje gjxadapjx
cndjx ~pjkj j`jdjf \y :%9>9%999 &knpb`n oj|ax d~|~x!%
+
@jpj qjeo `aln|acje `j|a ljoaje cn~jeoje ~ep~c lajqj daxp|ac
qjeo `acnd~j|cje bdnf \X^@ F%Je`a X~dpfje @jneo \j`mj$
j`jdjf lajqj cnxnd~|~fje yneoo~ejje daxp|ac ~ep~c xnk~j
`nyj|pnkne$ cj|ej ynehjpjpje kn|ncj pa`jc knkaxjfcje yn|
`nyj|pnkne ~ep~c yneoo~ejje daxp|aceqj$ kjcj `jxj|
ynenep~je ynkjcjaje daxp|ac bdnf yneoo~ejje gjxadapjx ~ep~c
cndjx ~pjkj ln|`jxj|cje `jqj `j|a kjxaeo+kjxaeo gjxadapjx
pn|xnl~p `acjda nxpakjxa djkj yneoo~ejjeeqj `jdjk xnfj|a
xnfaeooj `a`jyjpcje ynkjcjaje daxp|ac yn| fj|a xnlnxj| ?9$6
cf yn| fj|a% Pj|ag YDE yn| cf xnlnxj| \y%799$ kjcj
ynkjcjaje daxp|ac ~ep~c cndjx @jfdaj xndjkj pjf~e
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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`neoje kneoo~ejcje xjp~je :k8% Pj|ag `j|a Y@JK$ \y%99
"k
8$ xnknepj|j : k
8ja| ; :999 dapn|% @neoje `nkacaje `jyjp
ynkjcjaje ja| yn| fj|a xnlnxj| \y%8?> &:>9":999 dapn| v
\y%99!$ xnfaeooj pbpjd ynkjcjaje ja| ~ep~c cndjx ^pjkj
xndjkj pjf~e
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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?9 dapn| `je ljc pn|xnl~p `aaxa
ca|j+ca|j xjp~ fj|a xjp~ cjda% Kjcj `jyjp `afap~eo ynkjcjaje ja|
`neoje kneoo~ejcje xjp~je :k8% Pj|ag `j|a Y@JK$ \y%99
"k
8$ xnknepj|j : k
8ja| ; :999 dapn|% @neoje `nkacaje `jyjp
ynkjcjaje ja| yn| fj|a xnlnxj| \y%8?> &:>9":999 dapn| v
\y%99!$ xnfaeooj pbpjd ynkjcjaje ja| ~ep~c cndjx Pn|jpja
xndjkj pjf~e : fj|a!%
@neoje `nkacaje `a`jyjp pbpjd lnlje ~ep~c jcpawapjx ynkln|aje
gjxadapjx yjxane cndjx Pn|jpja xndjkj pjf~e %610%?8?
&\y 699%999 # :0%6>9%7:< # \y
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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?8
aaa% Jcpawapjx Yneoaejyje Yjxane Cndjx Jeoo|nc+ Gjxadapjx cndjx Jeoo|nc pn|`a|a `j|a = PW$ cayjx jeoae$ pnkyjp
pa`~| yjxane$ dnkj|a cnhad$ mjk `ae`aeo$ knmj yjxane$ c~|xa
yne~eoo~$ Pbpjd fj|oj yn|bdnfje gjxadapjx cndjx Jeoo|nc \y
0%0%999% Kjxj kjegjjp :9 pjf~e% Lajqj yneq~x~pje gjxadapjx
cndjx Jeoo|nc j`jdjf \y 0099 &knpb`n oj|ax d~|~x!%
+ @jpj qjeo `aln|acje `j|a ljoaje cn~jeoje ~ep~c lajqj daxp|acqjeo `acnd~j|cje bdnf \X^@ F%Je`a X~dpfje @jneo \j`mj$
j`jdjf lajqj cnxnd~|~fje yneoo~ejje daxp|ac ~ep~c xnk~j
`nyj|pnkne$ cj|ej ynehjpjpje kn|ncj pa`jc knkaxjfcje yn|
`nyj|pnkne ~ep~c yneoo~ejje daxp|aceqj$ kjcj `jxj|
ynenep~je ynkjcjaje daxp|ac bdnf yneoo~ejje gjxadapjx ~ep~c
cndjx ~pjkj ln|`jxj|cje `jqj `j|a kjxaeo+kjxaeo gjxadapjx
pn|xnl~p `acjda nxpakjxa djkj yneoo~ejjeeqj `jdjk xnfj|a
xnfaeooj `a`jyjpcje ynkjcjaje daxp|ac yn| fj|a xnlnxj| :> cf
yn| fj|a% Pj|ag YDE yn| cf xnlnxj| \y%799$ kjcj ynkjcjaje
daxp|ac ~ep~c cndjx Jeoo|nc xndjkj pjf~e cf v \y%799 v :%7 fj|a!%
+ Xjkj fjdeqj `neoje lnlje daxp|ac$ ljoaje cn~jeoje m~ojknkln|acje `jpj ynkjcjaje ja| ~ep~c cnxnd~|~fje
`nyj|pnkne% Mj`a `jxj| yneofap~eoje ynkjcjaje lnlje ja|
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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yj`j cjkj| |jjp aejy cndjx Jeoo|nc `a`jxj|cje yj`j ln|jyj
dapn| ja| qjeo `ao~ejcje yn| fj|a% Kn|~m~c yj`j ljc ja| qjeo
`jyjp knejky~eo ja| xncapj| :>9 dapn| `je ljc pn|xnl~p `aaxa
ca|j+ca|j xjp~ fj|a xjp~ cjda% Kjcj `jyjp `afap~eo ynkjcjaje ja|
`neoje kneoo~ejcje xjp~je :k8% Pj|ag `j|a Y@JK$ \y%99
"k8$ xnknepj|j : k8 ja| ; :999 dapn|% @neoje `nkacaje `jyjp
ynkjcjaje ja| yn| fj|a xnlnxj| \y%8?> &:>9":999 dapn| v
\y%99!$ xnfaeooj pbpjd ynkjcjaje ja| ~ep~c cndjx ^pjkj
xndjkj pjf~e &\y%8?> v :%7 fj|a!%
@neoje `nkacaje `a`jyjp pbpjd lnlje ~ep~c jcpawapjx ynkln|aje
gjxadapjx yjxane cndjx Jeoo|nc xndjkj pjf~e %7?7%6?> &\y 0099 # \y :0%7%999 # \y 791%8?>!%
aw% Jcpawapjx Yneoaejyje Yjxane Cndjx ^pjkj+ Gjxadapjx cndjx ^pjkj pn|`a|a `j|a = pnkyjp pa`~| yjxane$ cayjx
jeoae$ dnkj|a cnhad$ mjk `ae`aeo$ knmj yjxane$ `je c~|xa
yne~eoo~% Pbpjd fj|oj yn|bdnfje gjxadapjx cndjx ^pjkj \y
%999% Kjxj kjegjjp :9 pjf~e% Lajqj yneq~x~pje gjxadapjx
cndjx ~pjkj j`jdjf \y 99 &knpb`n oj|ax d~|~x!%
+ @jpj qjeo `aln|acje `j|a ljoaje cn~jeoje ~ep~c lajqj daxp|acqjeo `acnd~j|cje bdnf \X^@ F%Je`a X~dpfje @jneo \j`mj$
j`jdjf lajqj cnxnd~|~fje yneoo~ejje daxp|ac ~ep~c xnk~j
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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`nyj|pnkne$ cj|ej ynehjpjpje kn|ncj pa`jc knkaxjfcje yn|
`nyj|pnkne ~ep~c yneoo~ejje daxp|aceqj$ kjcj `jxj|
ynenep~je ynkjcjaje daxp|ac bdnf yneoo~ejje gjxadapjx ~ep~c
cndjx ~pjkj ln|`jxj|cje `jqj `j|a kjxaeo+kjxaeo gjxadapjx
pn|xnl~p `acjda nxpakjxa djkj yneoo~ejjeeqj `jdjk xnfj|a
xnfaeooj `a`jyjpcje ynkjcjaje daxp|ac yn| fj|a xnlnxj|
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@neoje `nkacaje `a`jyjp pbpjd lnlje ~ep~c jcpawapjx ynkln|aje
gjxadapjx yjxane cndjx ^pjkj xndjkj pjf~e 9
&\y 99 # \y
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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+ Ynkjcjaje daxp|ac yn| fj|a ~ep~c cjkj| cndjx AA xnlnxj| :$cf yn| fj|a% Pj|ag YDE yn| cf xnlnxj| \y%799$ kjcj
ynkjcjaje daxp|ac ~ep~c cndjx AAA xndjkj pjf~e cf v \y%799 v :>%16< fj|a!%
@neoje `nkacaje `a`jyjp pbpjd lnlje ~ep~c jcpawapjx ynkln|aje
gjxadapjx yjxane cndjx AAA xndjkj pjf~e
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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Pjlnd >%8
Lajqj Jcpawapjx Yneoaejyje Yjxane
\X^@ F%Je`a X~dpfje @jneo \j`mj
Eb Cndjx Lajqj Jcpawapjx &\y!
:% @jfdaj :>%001%%7?7%6?>
0% ^pjkj 8%1?7%1>9
>% A 0%99%
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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aw% Lajqj daxp|ac ~ep~c knxae h~ha `neoje yn|ca|jje ?$> cf yn| fj|a$xnfaeooj lnlje daxp|ac jcpawapjx dj~e`|q ~ep~c xndjkj pjf~e cf v \y%799 v 87> fj|a! qjap~ \y :%7099%
w% Lajqj yneoo~ejje ja| ~ep~c jcpawapjx yneh~haje qjap~ xnlnxj| 8 dapn|yn| fj|a xnfaeooj lnlje ja| jcpawapjx dj~e`|q xndjkj pjf~e
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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69
cj|qjje hdnjeaeo xn|wahn yn| pjf~e xnlnxj| \y%?%999%999 &&< v \y
:%999%999! # &:9 v >99%999!!%
aa%
Lajqj yn|dneocjyje hdnjeaeo xn|wahn knday~pa x~yn| yndd$ yb|pnv$ `je
yneofj|~k cjkj| kje`a% Pbpjd lajqj ~ep~c yn|dneocjyje hdnjeaeo
xndjkj pjf~e fj|a v \y :9%999!%
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aa% Lajqj ljfje kjcje yjxane ~ep~c cndjx WAY xndjkj xnpjf~e j`jdjf \y0>1%199%999%
aaa%Lajqj yneq~x~pje gjxadapjx `jy~| xnyn|pa cbkyb|$ yjeha$ yneoob|neoje$
ya|aeo$ xne`bc$ c~|xa$ dnkj|a$ Pngdbe$ |jc$ c~dcjx pn|kbx$ `je jmje
`ayn|ca|jcje xnlnxj| \y 8%099%999 &`j|a fj|oj yn|bdnfje xnhj|j
cnxnd~|~fje `ayn|ca|jcje \y%:?%999%999 `neoje kjxj kjegjjp >
pjf~e!%
aw% Lajqj ojx `je kaeqjc pjejf ~ep~c cnyn|d~je `jy~| ~ep~c pjf~e
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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6%0
D~jx Ljeo~eje
\X^@ F%Je`a X~dpfje @jneo \j`mj
Ejkj Ljeo~eje D~jx On`~eo
On`~eo cjepb| >:8 k
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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8% Knenep~cje Ynkah~ LajqjPjfjy xndjem~peqj j`jdjf pjfjy kneoa`nepagacjxa ynkah~ lajqj yj`j kjxaeo+
kjxaeo jcpawapjx$ qjap~=
j% Jcpawapjx Yndjqjeje J`kaeaxp|jxa ^k~kJcpawapjx yndjqjeje j`kaeaxp|jxa ~k~k knkadaca ynkah~ lajqj qjap~
ljeqjceqj b|jeo qjeo `jpjeo `je `ay~p~xcje ~ep~c kjemjdjea |jjp aejy$
cj|nej lajqj yne`jpjje aea kneaeocjp xna|aeo `neoje m~kdjf b|jeo qjeo
|jjp aejy% Xnkjcae ljeqjc yjxane ~ep~c `a`jpj kjcj lajqj ~ep~c yne`jpjje
xnkjcae kneaeocjp%
l%
Jcpawapjx Yndjqjeje Yn|jjpje Yjxane
Jcpawapjx aea knkadaca ynkah~ lajqj qjap~ m~kdjf fj|a |jjp% Jx~kxa qjeo
kne`jxj|a j`jdjf xnkjcae ljeqjc fj|a |jjp$ kjcj xnkjcae paeooa y~dj
paeocjp cnl~p~fje yn|jjp qjeo kndjqjea yjxane yj`j cjkj| pn|xnl~p%
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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h% Jcpawapjx Waxapn @bcpn|Jcpawapjx waxapn `bcpn| j`jdjf c~em~eoje `bcpn| ~ep~c kneobep|bd cnxnfjpje
yjxane xnpajy fj|a% Jcpawapjx aea knkadaca ynkah~ lajqj qjap~ m~kdjf fj|a
|jjp%
`% Jcpawapjx Yndjqjeje Yneh~haje jpj~Dj~e`|qYnkah~ lajqj `jdjk jcpawapjx yndjqjeje yneh~haje jpj~ dj~e`|q j`jdjf
ljeqjceqj yjxane |jjp aejy cj|nej yneh~haje `adjc~cje xnhjj|j |~pae xnpajy
j`j yjxane hfnhc+b~p%
n% Jcpawapjx Yndjqjeje Ynkln|xafje Cjkj|Ynkah~ lajqj `jdjk jcpawapjx ynkln|xafjje cjkj| j`jdjf pbpjd d~jx ljeo~eje
\X^@ F%Je`a X~dpfje @jneo \j`mj%
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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6>
g% Jcpawapjx Yndjqjeje Ynkln|aje KjcjeYnkah~ lajqj `jdjk jcpawapjx yndjqjeje ynkln|aje kjcje j`jdjf m~kdjf fj|a
|jjp aejy%
o% Jcpawapjx Ynkndafj|jje Ljeo~ejeYnkah~ lajqj `jdjk jcpawapjx ynkndafj|jje ljeo~eje j`jdjf pbpjd d~jx
ljeo~eje \X^@ F%Je`a X~dpfje @jneo \j`mj%
0% Kneofap~eo Fj|oj Ybcbc \jjp AejyPjfjy+pjfjy qjeo `adjc~cje `jdjk yn|fap~eoje pj|ag |jjp aejy j`jdjf xnljoja
ln|ac~p =
j% Kneofap~eo lajqj bwn|fnj` qjeo `alnljecje yj`j kjxaeo+kjxaeo cndjx`neoje hj|j =
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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67
LBY qjeo `alnljecje ; pj|ag hbxp `|awn| yn| ~eap v `|awn| qjeo `ao~ejcje
bdnf kjxaeo+kjxaeo cndjx |jjp aejy%
l%
Knem~kdjfcje xnd~|~f lajqj jcpawapjx qjeo pndjf `acndbkybccje
h% Knkljoaeqj pbpjd lajqj jcpawapjx kjxaeo+kjxaeo cndjx |jjp aejy `neojem~kdjf fj|a |jjp aejy `a kjxaeo+kjxaeo cndjx%
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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6?
Pjlnd >%>
Pbpjd Lajqj Jcpawapjx Cndjx @jfdaj
Jcpawapjx Pj|ag Hbxp@|awn|
@|awn| M~kdjf
Jcpawapjx Yndjqjeje
J`kaeaxp|jxa ^k~k
:0%600$ 79 :69 \y% %986%0?:$ 887 \y% >%1?6%?7?$%001%%09$:?
Jcpawapjx Yndjqjeje Ynkln|aje
Kjcje
:7%86?$ 887 \y% >%>97%::7
Jcpawapjx Ynkndafj|jje
Ljeo~eje
0?%1?0$97 878 k< \y% :?%0:0%>68$?6
Pbpjd Lajqj Jcpawapjx @alnljecje cn cndjx @jfdaj \y% >>%91:%:06$:>
M~kdjf fj|a yjcja 887
Pj|ag |jjp aejy yn| cjkj| \y :78%17:$?>
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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Pjlnd >%7
Pbpjd Lajqj Jcpawapjx Cndjx Pn|jpja
Jcpawapjx Pj|ag Hbxp
@|awn|
@|awn| M~kdjf
Jcpawapjx Yndjqjeje
J`kaeaxp|jxa ^k~k
:0%600$ 79 810 \y% >%606%??$ 0> 7>: \y% 1%?7
Jcpawapjx Waxapn @bcpn| :?%?18$1> 7>: \y% ::%>68%67:$0>
Jcpawapjx Yneoaejyje Yjxane \y% :>%610%?8?
Jcpawapjx Yndjqjeje Yneh~haje
jpj~Dj~e`|q
7%8>%601$7
Pbpjd Lajqj Jcpawapjx @alnljecje cn cndjx Pn|jpja \y% 70%?76%070$01
M~kdjf fj|a yjcja 7>:
Pj|ag |jjp aejy yn| cjkj| \y 11%019$ ?
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
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Pjlnd >%?
Pbpjd Lajqj Jcpawapjx Cndjx Jeoo|nc
Jcpawapjx Pj|ag Hbxp@|awn|
@|awn| M~kdjf
Jcpawapjx Yndjqjeje
J`kaeaxp|jxa ^k~k
:0%600$ 79 >6: \y% 6%7 :%7 \y% :%7 \y% %:76$?>
Jcpawapjx Yneoaejyje Yjxane \y% :>%7?7%6?>
Jcpawapjx Yndjqjeje Yneh~haje
jpj~Dj~e`|q
7%8>6: \y% 8%719%>:?$6
Jcpawapjx Yndjqjeje
Ynkln|xafje Cjkj| jpj~
Hdnjeaeo
>%
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
90/99
19
Pjlnd >%6
Pbpjd Lajqj Jcpawapjx Cndjx ^pjkj
Jcpawapjx Pj|ag Hbxp@|awn|
@|awn| M~kdjf
Jcpawapjx Yndjqjeje
J`kaeaxp|jxa ^k~k
:0%600$ 79 607 \y% :>6%>8:$7
Jcpawapjx Yndjqjeje Yn|jjpje
Yjxane
:0%11>$ 0> 9 \y% 8>%
Jcpawapjx Waxapn @bcpn| :?%?18$1> 9 \y% 0:%6:>%?69
Jcpawapjx Yndjqjeje Yneh~haje
jpj~Dj~e`|q
7%8>%8?8%699$07
Jcpawapjx Yndjqjeje
Ynkln|xafje Cjkj| jpj~
Hdnjeaeo
>%
Jcpawapjx Ynkndafj|jje
Ljeo~eje
0?%1?0$97 01%696%79
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
91/99
1:
Pjlnd >%1
Pbpjd Lajqj Jcpawapjx Cndjx A
Jcpawapjx Pj|ag Hbxp@|awn|
@|awn| M~kdjf
Jcpawapjx Yndjqjeje
J`kaeaxp|jxa ^k~k
:0%600$ 79 11> \y% :0%??9%8??
Jcpawapjx Yndjqjeje Yn|jjpje
Yjxane
:0%11>$ 0> 8%%:>?$1
Jcpawapjx Waxapn @bcpn| :?%?18$1> 8%6%908%670$1
Jcpawapjx Yneoaejyje Yjxane \y 0% \y% 7%8%%
Jcpawapjx Ynkndafj|jje
Ljeo~eje
0?%1?0$97 0
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
92/99
1%:9
Pbpjd Lajqj Jcpawapjx Cndjx AA
Jcpawapjx Pj|ag Hbxp@|awn|
@|awn| M~kdjf
Jcpawapjx Yndjqjeje
J`kaeaxp|jxa ^k~k
:0%600$ 79 :%079 \y% $ 0> >%07? \y% 6:%169%:$:>
Jcpawapjx Waxapn @bcpn| :?%?18$1> >%07? \y% 1?%
Jcpawapjx Ynkndafj|jje
Ljeo~eje
0?%1?0$97 879 k< \y% :?%
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
93/99
18
Pjlnd >%::
Pbpjd Lajqj Jcpawapjx Cndjx AAA
Jcpawapjx Pj|ag Hbxp@|awn|
@|awn| M~kdjf
Jcpawapjx Yndjqjeje
J`kaeaxp|jxa ^k~k
:0%600$ 79 8%8>> \y% 01%698%788
Jcpawapjx Yndjqjeje Yn|jjpje
Yjxane
:0%11>$ 0> :>%16< \y% ?% :>%16< \y%
Jcpawapjx Yndjqjeje
Ynkln|xafje Cjkj| jpj~
Hdnjeaeo
>%: k%16< \y% : k< \y% 8:%0>%107
M~kdjf fj|a yjcja :>%167%91?$
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
94/99
10
>% Yn|lje`aeoje @jdjk Ynenpjyje Pj|ag Mjxj \jjp AejyPjlnd >%: 67%986$
Pn|jpja :79%999 11%019$ ?< 79%>91$
AA 80%999 >1% 9?1 $?? +%9?1$ ??
AAA :1%999 >7%91?$ 7%91?$ 91$
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
95/99
1>
Cndjx A \y% :9%??7$ 6>$ Cndjx AA \y% %9?1$ ??$`je Cndjx AAA \y 8?%91?$
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
96/99
17
LJL WA
CNXAKY^DJE @JE XJ\JE
:% Cnxaky~djeLn|`jxj|cje fjxad yn|fap~eoje pj|ag mjxj |jjp aejy yj`j ljl xnlnd~keqj
kjcj `jyjp `axaky~dcje ljfj yn|fap~eoje pj|ag mjxj |jjp aejy `neoje
kneoo~ejcje jhpawapq ljxn` hbxpaeo xqxpnk$ `adjc~cje kndjd~a `~j pjfjy% Pjfjy
yn|pjkj lajqj `apnd~x~|a cn jcpawapjx qjeo kneakl~dcje lajqj `je cnk~`aje
pjfjy cn`~j knklnljecje lajqj jcpawapjx cn y|b`~c% @j|a yn|fap~eoje pj|ag mjxj
|jjp aejy `neoje kneoo~ejcje knpb`n JLH `acnpjf~a lnxj|eqj pj|ag ~ep~c
Cndjx @jfdaj \y% :78%17:$ ?>$ Cndjx Pn|jpja \y% 11%019$ ?1%
9?1 $?? `je Cndjx AAA \y% >7%91?$ 91$ $ Cndjx AA \y% %9?1$
??$`je Cndjx AAA \y 8?%91?$
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
97/99
1?
ynklnljeje lajqj bwn|fnj` yj`j kjxaeo+kjxaeo y|b`~c% Jhpawapq ljxn` hbxpaeo
xqxpnk pndjf kjky~ kneojdbcjxacje lajqj jcpawapjx cn xnpajy cjkj| xnhj|j pnyjp
ln|`jxj|cje cbex~kxa kjxaeo+kjxaeo jcpawapjx%
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
98/99
16
@JGPJ\ Y^XPJCJ
Jpcaexbe$ Jepfbeq J%$ np jd% Kjejonknep Jhhb~epaeo$ Gagpf N`apabe% @apn|mnkjfcjebdnf Ka|jepa Cj|pacj @na `neoje m~`~dJc~epjexa Kjejmnkne$ N`axa >% Mada` A%
Mjcj|pj= YP%Ae`ncx$
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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D
99/99
P~eoojd$ Jkae _a`mjmj% Jc~epjexa Kjejmnkne= ~ep~c Yn|nehjejje$ Yneone`jdaje`je Yneojkladje Cny~p~xje% Mjcj|pj= Fj|wj|ae`b$
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