Analisis Biaya dengan Metode Activity Base Costing Kepaniteraan Klinik Kemahasiswaan Fakultas Kedokteran Unissula DI Rumah Sakit Pendidikan (Studi Kasus Di Rumah Sakit Islam Sultan Agung)

Abstract

Medical education is a Professional-Academic education in which it must provide a practice of clinical experience in terms of the Clerkship and Educational Hospital. Sultan Agung Hospital is a main educational hospital at the Medical Faculty of Sultan Agung Moslem University. Cost unit for the activity of Clerkship had not been calculated. Determination of a cost for Clerkship was based on estimation, appropriateness, and comparison with other cost for Clerkship at other private medical faculties. Therefore, it needs a cost analysis as the basic of Clerkship cost at the hospital. The problems are how much cost unit and how exact cost based on cost unit and other considerations for the students. Aim of this research was to find out a cost unit and determine educational cost of Clerkship which would be proposed at Sultan Agung Islamic Hospital as the Educational Hospital at Medical Faculty. This was observational research using descriptive method through performing case study at Sultan Agung Islamic Hospital. A calculation of cost unit was carried out by using the method Activity Based Costing (ABC), and the next determination was done using content analysis after performing Focus Group Discussion (FGD). Result of calculation using ABC method shows that cost unit of Clerkship per unit without distinguishing a big part and a small part is Rp 1.335.690,-. Cost unit for Clerkship per unit at a big part is Rp 1.874.694,-. This result is higher than current cost namely Rp 1.450.000,-. The cost increases Rp 424.694,- or equal to 29,3%. Cost unit for Clerkship per unit at a small part is Rp 1.004.766,-. This result is higher than current cost namely Rp 950.000,-. The cost increases Rp 54.766,- or equal to 5,7%. Sumber Utama : www.mikm.undip.ac.id