TSALISAH DAMAYANTI (2016) ANALISIS UNIT COST SECTIO CAESARIA DENGAN METODE ACTIVITY BASED COSTING DI RS. BHAYANGKARA YOGYAKARTA. S2 thesis, Universitas Muhammadiyah Yogyakarta.

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Abstract

Hasil Penelitian: Hasil perhitungan unit cost pelayanan Section Caesaria (tanpa penyulit) melalui pendekatan Activity Based Costing didapat hasil: a) unit cost kelas I Rp 3.132,954, b) Kelas II Rp 3.028,756 dan c) unit cost Kelas III Rp 2.976,265. Hasil perhitungan unit cost melalui pendekatan Activity Based Costing didapat hasil unit cost yang lebih rendah dari unit cost yang belaku di RS Bhayangkara Yogyakarta. Hasil perhitungan unit cost pelayanan Section Caesaria melalui pendekatan Activity Based Costing juga lebih rendah dibandingkan rata-rata besaran klaim INA CBG's. Hasil perhitungan unit cost kelas I mempunyai selisih 38,80% untuk kelas I, 30,97% untuk kelas II dan sebesar 18,60% untuk kelas III dibanding klaim INA CBG's. Implikasi: Perbedaan unit cost prosedur Section Caesaria metode ABC dengan INA CBG's lebih disebabkan cost sharing dan tidak merugikan pihak rumah sakit jika tarif INA CBG's diterapkan.

Dosen Pembimbing: Dr. Firman Pribadi, S.E., M.Si. | NIDNMagister Manajemen Rumah Sakit
Item Type: Thesis (S2)
Uncontrolled Keywords: COST SECTIO CAESARIA, METODE ACTIVITY BASED COSTING
Divisions: Pasca Sarjana > S2 Administrasi Rumah Sakit
Depositing User: Aidilla Qurotianti
Date Deposited: 30 Apr 2025 04:01
Last Modified: 30 Apr 2025 04:01
URI: https://etd.umy.ac.id/id/eprint/50509

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