ANALISIS PENERAPAN ACTIVITY BASED COSTING DALAM MENENTUKAN TARIF RAWAT INAP PADA RUMAH SAKIT UMUM UNIVERSITAS MUHAMMADIYAH MALANG

This research is a qualitative descriptive study with a case study approach. The type of data processed is secondary data in the form of data on the number of inpatients, data on the length of days of inpatients, and others. The data analysis technique used is starting from the data collection stage, data reduction, then presented with a service calculation formula using the activity based costing method, and ending with drawing conclusions. The results of the study indicate that the application of the activity based costing method in determining the inpatient service rates of the General Hospital of the University of Muhammadiyah Malang produces an average activity based costing rate that is much smaller than the rates used by hospitals with traditional methods. The hospital rate method is greater than the activity based costing Class VVIP A has a difference of IDR 165,472, Class VVIP B IDR 57,268, Class VIP IDR 37,823, Class I IDR 109,753, for classes II and III the activity based costing method is greater than the hospital rate method, namely Class II IDR 26,094, and Class III IDR 18,276. The benefits of this research are that it can be used as additional knowledge related to cost accounting, especially the application of the ABC method in service companies. It can contribute to the development of theories so that it becomes a picture and consideration for hospitals to apply the ABC method to find out how much the real cost is in their inpatient installations.