| dc.contributor.author | HIDAYAT, ASA MUQARRIB | |
| dc.contributor.author | FIRMAN, TRIYANI PRIBADI | |
| dc.contributor.author | MARWATI, MARWATI | |
| dc.date.accessioned | 2016-09-27T03:50:46Z | |
| dc.date.available | 2016-09-27T03:50:46Z | |
| dc.date.issued | 2016-07-02 | |
| dc.identifier.issn | 20882831 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/2966 | |
| dc.description | Penelitian ini bertujuan untuk mengetahui biaya UC berbasiskan ABC pada tindakan Appendiktomi, di era BPJS saat perhitungan UC menjadi penting guna mengetahui besaran biaya yang harus ditanggung RS dan membandingkanya denan tarif yang diterima RS dari BPJS | en_US |
| dc.description.abstract | Background: Rapid development of information technology with coincide increasing global competition makes all
kinds of companies, including hospital, to manage the company effectively. Fare calculation using traditional
method are considered unable to overcome the difficulties in determining fares in the hospital. One method that
considered can provide more accurate information about the fares is an activity based costing (ABC) method.
Appendectomy is one of the most frequently surgery in 2014 so researcher think analysis of appendectomy
procedur unit cost using ABC method is needed.
Method : This descriptive quantitative study analyze appendectomy prosedure unit cost using ABC method in RS
PKU Muhammadiyah Yogyakarta.
Results and Discussion: Based on the calculation using ABC method, unit cost of laparotomy appendectomy is Rp
5,459,803.16 and unit cost of laparoscopic appendectomy is Rp 6,626,222.00.
Conclusion: Based on the calculation using ABC method, unit cost of appendectomy prosedure (laparotomy and
laparoscopy) is worth less than real cost of RS PKU Muhammadiyah Yogyakarta. | en_US |
| dc.publisher | Jurnal Asosiasi Dosen Muhammadiyah Magister Administrasi Rumah Sakit Vol.2 No. 2 Juli 2016|1 | en_US |
| dc.subject | appendectomy procedure, activity based costing | en_US |
| dc.title | ANALISIS UNIT COST TINDAKAN APPENDIKTOMI MENGGUNAKAN METODE ACTIVITY BASED COSTING | en_US |
| dc.type | Article | en_US |
