ADLN - Perpustakaan Universitas Airlangga
DAFTAR ISI Halaman Judul..................................................................................................
i
Halaman Prasyarat Gelar..................................................................................
ii
Halaman Pengesahan. ......................................................................................
iii
Halaman Penetapan Panitia Penguji. ...............................................................
iv
Halaman Pernyataan Orisinalitas .....................................................................
v
Halaman Ucapan Terima Kasih .......................................................................
vi
Abstrak .............................................................................................................
viii
Abstract ............................................................................................................
ix
Daftar Isi...........................................................................................................
x
Daftar Tabel .....................................................................................................
xii
Daftar Gambar..................................................................................................
xiv
BAB 1 PENDAHULUAN ...............................................................................
1
1.1 Latar Belakang .............................................................................
1
1.2
Rumusan Masalah. ......................................................................
6
1.3
Tujuan Penelitian. .......................................................................
6
1.4
Manfaat Penelitian. .....................................................................
6
1.5
Batasan Penelitian. ......................................................................
7
1.6
Sistematika Penulisan. ................................................................
7
BAB 2 TINJAUAN PUSTAKA ......................................................................
9
2.1.Penelitian Terdahulu ......................................................................
9
2.2.Landasan Teori...............................................................................
12
2.2.1. Penggolongan Biaya Rumah Sakit ..................................
12
2.2.2. Activity Based Costing (ABC) ........................................
13
2.2.3. Time Driven Activity Based Costing ( TDABC) ............
16
2.2.3.1. Konsep dan Teori .................................................
16
2.2.3.2. Langkah-Langkah Perhitungan TDABC..............
20
2.2.3.1. Asumsi Penerapan TDABC..................................
25
x TESIS
DESAIN MODEL TIME DRIVEN ACTIVITY BASED COSTING...
TITI UTAMI DEWI
ADLN - Perpustakaan Universitas Airlangga
BAB 3 KERANGKA KONSEPTUAL............................................................
27
3.1
Pertanyaan Riset .........................................................................
28
3.2
Model Analisis............................................................................
30
BAB 4 METODE PENELITIAN.....................................................................
32
4.1. Pendekatan Penelitian .................................................................
32
4.2. Jenis dan Prosedur Pengumpulan Data .......................................
33
4.3. Tehnik Analisis ...........................................................................
35
BAB 5 ANALISIS DAN PEMBAHSAN ........................................................
37
5.1. Gambaran Umum Rumah Sakit ..................................................
37
5.1.1. Sejarah Singkat Rumah Sakit ..........................................
37
5.1.2. Visi, Misi, Tujuan ............................................................
40
5.1.3. Struktur Organisasi ..........................................................
41
5.2. Analisis Data ...............................................................................
41
5.3. Pembahasan.................................................................................
52
5.3.1. Penerapan TDABC ..........................................................
52
5.3.1.1. Identifikasi kelompok sumber daya .....................
52
5.3.1.2. Identifikasi unit time.............................................
54
5.3.1.3. Practical capacity resource used .........................
56
5.3.1.4. Capacity cost rate.................................................
59
5.3.1.5. TDABC cost driver rate.......................................
61
5.5.1.6. Cost of performing activities ................................
61
5.3.2. Perbandingan tarif kamar dengan model TDABC............
86
BAB 6 KESIMPULAN DAN SARAN ...........................................................
89
6.1. Kesimpulan .................................................................................
89
6.2. Saran............................................................................................
90
DAFTAR PUSTAKA DAFTAR LAMPIRAN
xi TESIS
DESAIN MODEL TIME DRIVEN ACTIVITY BASED COSTING...
TITI UTAMI DEWI
ADLN - Perpustakaan Universitas Airlangga
DAFTAR TABEL
Tabel 1.1 Tarif Kamar ....................................................................................
5
Tabel 2.1 Perbandingan Metode ABC dan TDABC ........................................ 19 Tabel 3.1 Pertanyaan Riset .............................................................................. 29 Tabel 5.1 Uraian Komponen Tarif ................................................................... 43 Tabel 5.2 Data Kamar ...................................................................................... 44 Tabel 5.3 Total Pendapatan Kamar .................................................................. 46 Tabel 5.4 Biaya Langsung Kamar.................................................................... 47 Tabel 5.5 Daftar Tenaga Kerja ........................................................................ 48 Tabel 5.6 Tenaga Kerja Tidak Langsung ......................................................... 49 Tabel 5.7 Tenaga Kerja Langsung ................................................................... 50 Tabel 5.8 Biaya penyusutan AT ....................................................................... 50 Tabel 5.9 Biaya pemakaian air,listrik,telefon dan multimedia......................... 51 Tabel 5.10 Tabel Aktivitas ................................................................................. 53 Tabel 5.11 Unit time........................................................................................... 55 Tabel 5.12 Type dan Jam Kerja Pegawai ........................................................... 57 Tabel 5.13 Ketentuan Jam Kerja ........................................................................ 58 Tabel 5.14 Practical Capacity Resource Used .................................................. 59 Tabel 5.15 Capacity Cost Rate TKTL................................................................ 60 Tabel 5.16 Kapasitas Praktis untuk setiap Aktivitas .......................................... 61 Tabel 5.17 Cost of Performing Activities kamar D dengan rujukan .................. 62 Tabel 5.18 Cost of Performing Activities Kamar D tanpa rujukan .................... 63 Tabel 5.19 Unit Cost kamar D............................................................................ 64 Tabel 5.20 Cost of Performing Activities Kamar C dengan rujukan.................. 65
xii TESIS
DESAIN MODEL TIME DRIVEN ACTIVITY BASED COSTING...
TITI UTAMI DEWI
ADLN - Perpustakaan Universitas Airlangga
Tabel 5.21 Cost of Performing Activities Kamar C tanpa rujukan..................... 66 Tabel 5.22 Unit Cost kamar C............................................................................ 67 Tabel 5.23 Cost of Performing Activities Kamar B dengan rujukan.................. 68 Tabel 5.24 Cost of Performing Activities Kamar B tanpa rujukan..................... 69 Tabel 5.25 Unit Cost Kamar B........................................................................... 70 Tabel 5.26 Cost of Performing Activities Kamar A dengan rujukan.................. 71 Tabel 5.27 Cost of Performing Activities kamar A tanpa rujukan ..................... 72 Tabel 5.28 Unit Cost Kamar A........................................................................... 73 Tabel 5.29 Cost of Performing Activities High Care dengan rujukan................ 74 Tabel 5.30 Cost of Performing Activities High Care tanpa rujukan................... 75 Tabel 5.31 Unit Cost Kamar High Care ............................................................. 76 Tabel 5.32 Cost of Performing Activities Kamar VIP dengan rujukan .............. 77 Tabel 5.33 Cost of Performing Activities Kamar VIP tanpa rujukan................. 78 Tabel 5.34 Unit Cost Kamar VIP ....................................................................... 79 Tabel 5.35 Cost of Performing Activities Kamar VVIP dengan rujukan ........... 80 Tabel 5.36 Cost of Performing Activities Kamar VVIP tanpa rujukan .............. 81 Tabel 5.37 Unit Cost Kamar VVIP .................................................................... 82 Tabel 5.38 Cost of Performing Activities Kamar bayi dengan rujukan.............. 83 Tabel 5.39 Cost of Performing Activities Kamar bayi tanpa rujukan ................ 84 Tabel 5.40 Unit Cost Kamar bayi....................................................................... 85 Tabel 5.41 Perbandingan Unit Cost Dengan Subsidi ......................................... 86 Tabel 5.42 Perbandingan Unit Cost Dengan Subsidi ........................................ 87
xiii TESIS
DESAIN MODEL TIME DRIVEN ACTIVITY BASED COSTING...
TITI UTAMI DEWI
ADLN - Perpustakaan Universitas Airlangga
DAFTAR GAMBAR
Gambar3.1 Diagram Alur Pikir Penelitian.......................................................... 28 Gambar 3.2 Model Analisis TDABC.................................................................. 30
xiv TESIS
DESAIN MODEL TIME DRIVEN ACTIVITY BASED COSTING...
TITI UTAMI DEWI
