KEMUNGKINAN PENERAPAN ACTIVITY BASED COST SYSTEM DALAM PENENTUAN TARIF RAWAT INAP (Studi Kasus pada Rumah Sakit Jiwa Daerah Surakarta)
ANDRYAWAN, YUSUF , Wulan Wimbari, SE., M.Bus
Penelitian ini bertujuan untuk mengidentifikasi kemungkinan penerapan Activity Based Cost System dalam penentuan tarif rawat inap di Rumah Sakit Jiwa Daerah Surakarta. Tarif rawat inap merupakan harga yang harus dibayar oleh pasien. Untuk menentukan harga yang tepat suatu organisasi harus meningkatkan ketepatan dalam perhitungan kos. Agar diperoleh perhitungan kos yang tepat, suatu organisasi perlu menerapkan sistem akuntansi kos yang tepat pula. Perhitungan tarif rawat inap menggunakan metode Activity Based Cost System nantinya dikaitkan dengan Rencana Strategis Bisnis RSJD Surakarta. Manfaat Activity Based Cost System adalah (a) menentukan kos produk yang lebih akurat, (b) meningkatkan mutu pembuatan keputusan, (c) menyempurnakan perencanaan strategis, dan (d) meningkatkan kemampuan yang lebih baik untuk mengelola aktivitas-aktivitas melalui penyempurnaan berkesinambungan. Berdasarkan penelitian ini, didapat hasil tarif rawat inap metode Activity Based Cost System yaitu untuk kelas VIP sebesar Rp. 249.300, Kelas I Rp 191.800, Kelas II Rp 147.100, Kelas III Rp 46.800. Activity Based Cost System dapat digunakan sebagai pertimbangan dalam penentuan tarif rawat inap, informasi-informasi mengenai kos produk yang dihasilkan oleh Activity Based Cost System menjadi dasar bagi manajemen dalam pengambilan keputusan harga jual produk.
The study aimed at identifying the feasibility of Activity Based Cost System implementation to determine room stay's tariff at Surakarta District Mental Hospital. Room stay's tariff is charged to the patient for stays during treatment in the hospital. To determine the precise charge, an organization should increase accuracy in counting the costs. In order to obtain the precise costing, an organization should implement appropriate cost accounting system. Determining room charge using Activity Based Costing System then would be related to Business Strategy Plan of Surakarta District Mental Hospital. The benefits of Activity Based Cost System including (a) determine product cost more accurately, (b) increase decision making quality, (c) improve strategic planning, and (d) increase ability to manage activity through continuous improvement. The results of this study showed that room stay's tariff using Activity Based Cost System method for VIP class was Rp 249.300, First Class Rp 191.800, Second Class Rp 147.100, and Third Class Rp 46.800. Activity Based Cost System can be used as consideration in determining room stay's tariff, while informations related to product cost obtained by Activity Based Cost System can be used as foundation for management to make decision about output price.
Kata Kunci : Activity Based Cost System, Cost Driver, Rencana Strategis Bisnis RSJD Surakarta
