ANALISIS PENENTUAN TARIF KAMAR PADA RUMAH SAKIT ISLAM SITI KHADIJAH PALEMBANG

PUTRA, NANDA UTAMA and Mukhtaruddin, Mukhtaruddin and Yuniartie, Emylia (2011) ANALISIS PENENTUAN TARIF KAMAR PADA RUMAH SAKIT ISLAM SITI KHADIJAH PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research is to detennine the factors of Rumah Sakit Islam Siti Khadijah Palembang management system for setting room rates applied in 2010., and how if the determination of the room rate at Rumah Sakit Islam Siti Khadijah Palembang will change when using Activity-Based Costing method. This research represents descriptive research. Type of data used in this research is primary data. The data are costS incurred data during 2009 relating to the detennination of the room rate at Rumah Sakit Islam Siti Khadijah Palembang. Data analysis method is to compare traditional methods with Activity-Based Costing method that applied to descriptive forms. The results showed that the way tariffs applied in when using traditional methods are very susceptible to error, because management just compare the applicable rates at other hospitals in Palembang which have some similar characteristic with Rumah Sakit Islam Siti Khadijah Palembang. If compared with the Activity-Based Costing method, the difference in tariffs is large. Sometimes the Activity-Based Costing method provides smaller applicable rate and sometimes also provide a greater applicable rate used in determination, but using Activity-Based Costing method as tariff calculation method is more appropriate because they are derived from the Cost Drivers that are very influential in determining the tariff. Therefore to detennine the tariffs, the writer suggest to Rumah Sakit Islam Siti Khadijah Palembang to consider the hospital room rate calculation using the Activity-Based Costing method to be more precise calculations.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tarif, Metode Tradisional dab Metode Activity-Based Cortilig
Subjects:	H Social Sciences > HF Commerce > HF1701-2701 Tariff. Free trade. Protectionism
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	01 Apr 2020 03:06
Last Modified:	01 Apr 2020 03:06
URI:	http://repository.unsri.ac.id/id/eprint/28764

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