IMPLEMENTASI PENENTUAN TARIF KAMAR DI RS. MARDI RAHAYU KUDUS MENGGUNAKAN ACTIVITY BASED COSTING

Abstract

Metode harga pokok secara tradisional kurang tepat karena hanya membebankan total biaya ke produk dan tidak berdasarkan aktivitas , sehingga informasi yang dihasilkan terdistorsi. Kelemahan ini dapat diperbaiki dengan menggunakan metode activity based costing sesuai aktivitas yang dilakukan melalui pemilihan cost driver yang tepat. Tujuan penelitian agar diketahui harga pokok kamar berdasarkan activity based costing, sehingga dapat mengurangi kegiatan yang tidak mengandung nilai tambah (non value added activity). Studi kasus di RS. Mardi Rahayu meneliti kemungkinan diterapkan metode activity based costing yang lebih akurat dengan harapan dapat dipakai sebagai salah satu alternatif dalam penentuan tarif di masa mendatang. Penelitian ini dibatasi hanya pada bagian rawat Map di bagian perawatan. Data untuk penelitian ini menggunakan data sekunder dan dilengkapi dengan data melalui observasi dan wawancara dari beberapa bagian di RS. Mardi Rahayu, selanjutnya dilakukan pengolahan dan analisis data. Analisa data ditujukan untuk mencari alternatif penurunan harga pokok kamar dengan meningkatkan BOR dan menghilangkan non value added activity. Hasil penelitian menunjukkan adanya perbedaan antara metode pembebanan biaya secara tradisional dengan metode activity based costing, yaitu 12 kelas undercosted dan 11 kelas overcosted, serta terdapat 4 kelas yang belum mencapai BOR ideal. Berdasarkan hasil penelitian ini dapat ditarik kesimpulan bahwa RS. Mardi Rahayu belum menggunakan data harga pokok dalam penentuan tarif, disarankan agar di masa depan dalam penentuan tarif kamar supaya dipertimbangkan data harga pokok kamar , selain itu tingkat had rawat di kelas Utama dan I ruang EVA perlu ditingkatkan dan menghilangkan non value added activity.The traditionally costing method less accurate since it placed total cost only on the product and does not based on the activity, therefore the information produced is distorted. This weakness can be fixed using activity based costing method in accordance with the activity being carried out through the right choosing of cost driver. The aim of this reseach is to find out the room product cost based on the activity based costing, so non-value activity can be reduced. A case study at Mardi Rahayu Hospital observing the possibility of activity based costing application, which more is more accurate and hopefully it can be used as one of the alternatives in determining tariff in the future. This reseach is limited to the overnight treatment in the treatment section. The data used in this reseach is Secondary data and completed in the data obtained through observation and interview at some section of Mardi Rahayu Hospital. Then data processing and data analysis were conducted. Data analysis is aimed to search alternative for decrerasing room product cost by increasing BOR and eliminating non-value added activity. The result shows the existence of differences between traditionally costing method with activity based costing method, which are 12 undercosted classes and 11 overcosted classes, and 4 classes that have not reached ideal BOR. Based on the result of this research, it can be concluded that Mardi Rahayu Hospital is not using product cost data yet to determine the tariff. It is recommended in future tariff determining to consider product cost data. Besides, the level of patient days in VIP and First Class EVA room need to be improved and eliminate non-value activity.