BibTex Citation Data :
@article{JMKI62831, author = {Nihayatul Munaa and Nahardian Rahmawati and Fara Nurdiana and Ari Kusdiyana and Dadang Kusbiantoro and Enny Sholihah}, title = {ANALYSIS OF ACTIVITY BASED COSTING AS THE BASIS FOR INPATIENT SERVICES TARIFF AT INTAN MEDIKA LAMONGAN HOSPITAL}, journal = {Jurnal Manajemen Kesehatan Indonesia}, volume = {12}, number = {2}, year = {2024}, keywords = {Activity Based Costing, cost driver, tariff, financial, hospital.}, abstract = {Activity Based Costing is a cost assignment system based on the activities carried out by the company to produce products. The aim of this research is to find out and obtain information about calculating and comparing prices for inpatient room rates using conventional cost calculation methods with the ABC method. This is the quantitative descriptive research involves conducting interviews with the person in charge of the VIP inpatient room and financial department who relates to the research data. The results of the research show that the calculation of inpatient service rates using the Activity Based Costing method for the VIP class is IDR 160,499. From these results, when compared with the tariff used by Intan Medika Hospital of IDR 266,000, the Activity Based Costing method provides cheaper results with a difference of IDR 105,501. So by reducing rates according to the Activity Based Costing method, Intan Medika Hospital can expand its market because if it uses more appropriate prices and provides good quality, customers will choose to use Intan Medika Lamongan Hospital, so that Intan Medika Lamongan Hospital can increase the occupancy of VIP inpatient room and have a long-term profits.}, issn = {2548-7213}, pages = {185--193} doi = {10.14710/jmki.12.2.2024.185-193}, url = {https://ejournal.undip.ac.id/index.php/jmki/article/view/62831} }
Refworks Citation Data :
Article Metrics:
Last update:
Last update: 2024-08-30 23:35:27
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to JMKI journal and Master’s Study Program in Public Health, Faculty of Public Health, Diponegoro University as the publisher of the journal. Copyright encompasses rights to reproduce and deliver the article in all form and media, including reprints, photographs, microfilms, and any other similar reproductions, as well as translations.
JMKI journal and Master of Public Health Study Program, Universitas Diponegoro and the Editors make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in JMKI journal are the sole and exclusive responsibility of their respective authors and advertisers.
The Copyright Transfer Form can be downloaded here: [Copyright Transfer Form JMKI]. The copyright form should be signed originally and send to the Editorial Office in the form of original mail, scanned document or fax :
Farid Agushybana, S.KM., Ph.D (Editor-in-Chief)Editorial Office of Jurnal Manajemen Kesehatan IndonesiaMaster of Public Health Study Program, Universitas DiponegoroJl. Prof. Soedarto, Kampus Undip Tembalang, Semarang, Central Java, Indonesia 50275Telp./Fax: +62-24-7460044Email: hybana@gmail.com / jmki@live.undip.ac.id
Jurnal Manajemen Kesehatan Indonesia (e-ISSN: 2548-7213, p-ISSN: 2303-3622) is published by Master of Publich Health, Faculty of Public Health, Universitas Diponegoro under a Creative Commons Attribution 4.0 International License.
View statistics