DAFTAR ISI
HALAMAN JUDUL ............................................................................................ i HALAMAN PENGESAHAN .............................................................................. ii HALAMAN PERSETUJUAN ............................................................................ iii HALAMAN PERNYATAAN KEASLIAN ........................................................ iv KATA PENGANTAR ......................................................................................... v HALAMAN PERSEMBAHAN ......................................................................... vii DAFTAR ISI ...................................................................................................... ix DAFTAR TABEL ............................................................................................. xii DAFTAR GAMBAR ........................................................................................ xiv ABSTRAK ........................................................................................................ xv ABSTRACT ..................................................................................................... xvi BAB I PENDAHULUAN .................................................................................... 1 1.1 Latar Belakang Masalah ............................................................................. 1 1.2 Rumusan Masalah ...................................................................................... 6 1.3 Tujuan Penelitian ........................................................................................ 6 1.4 Manfaat Penelitian ...................................................................................... 7 1.5 Sistematika Penulisan ................................................................................. 8 BAB II LANDASAN TEORI ............................................................................ 10 2.1 Pengertian Akuntansi Manajemen ............................................................. 10 2.2 Pengertian Biaya....................................................................................... 13 2.3 Penggolongan Biaya ................................................................................. 15 2.4 Metode Pengumpulan Biaya Produksi ...................................................... 22
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2.5 Sistem Akuntansi Biaya ............................................................................ 24 2.6 Akuntasi Biaya Tradisional ....................................................................... 25 2.7 Pengertian Activity Based Costing ............................................................ 26 2.8 Syarat Penerapan Activity Based Costing ................................................. 29 2.9 Analisis Biaya Satuan Berdasarkan Sistem Activity Based Costing ........... 30 2.10 Kelebihan dan Kekurangan Activity Based Costing ................................. 34 2.11 Ilustrasi Sistem ABC .............................................................................. 36 2.12 Rumah Sakit Gigi dan Mulut Prof. Soedomo .......................................... 41 2.13 Jenis-jenis Pemeriksaan Klinik Alamanda ............................................... 51 BAB III METODA PENELITIAN ..................................................................... 54 3.1 Lokasi Penelitian ...................................................................................... 54 3.2 Metode Pengumpulan Data ....................................................................... 54 3.3 Jenis dan Sumber Data.............................................................................. 55 3.3.1 Jenis Data........................................................................................... 55 3.3.2 Sumber Data ...................................................................................... 56 3.4 Metode Analisis ........................................................................................ 56 BAB IV PEMBAHASAN .................................................................................. 59 4.1 Identifikasi Biaya pada Setiap Bagian Rumah Sakit .................................. 59 4.2 Penentuan Biaya Pemeriksaan Klinik Alamanda dengan Metode Tradisional ....................................................................................................................... 64 4.3 Syarat Penerapan ABC ............................................................................. 72 4.4 Tahap-tahap Pembebanan Biaya Overhead dengan ABC .......................... 73 4.5 Perbandingan antara Biaya Hasil Perhitungan Tradisional dan Biaya Hasil Perhitungan ABC ........................................................................................... 94 4.6 Uji Signifikasi .......................................................................................... 97
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4.7 Keterbatasan Penelitian............................................................................. 98 BAB V KESIMPULAN DAN SARAN............................................................ 100 5.1 Kesimpulan ............................................................................................ 100 5.2 Saran ...................................................................................................... 103 DAFTAR PUSTAKA ...................................................................................... 105 LAMPIRAN .................................................................................................... 107
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DAFTAR TABEL
Tabel 2. 1 Perbedaan antara Metode Kos Pesanan dan Metode Kos Proses......... 23 Tabel 2. 2 Elemen Kunci ABC ........................................................................... 29 Tabel 2. 3 Biaya Langsung dan Penggunaan Sumber Daya ................................ 36 Tabel 2. 4 Biaya Overhead Pabrik ...................................................................... 36 Tabel 2. 5 Biaya Overhead Nonproduksi ............................................................ 37 Tabel 2. 6 Produksi dan Penjualan ..................................................................... 37 Tabel 2. 7 Perhitungan Biaya dengan Sistem Tradisional ................................... 38 Tabel 2. 8 Biaya Overhead Pabrik ...................................................................... 38 Tabel 2. 9 Biaya Overhead Nonpabrik ............................................................... 39 Tabel 2. 10 Perhitungan Biaya dengan Sistem ABC ........................................... 39 Tabel 2. 11 Profitabilitas Produk ........................................................................ 39 Tabel 2. 12 Jumlah Pengunjung Klinik Alamanda Tahun 2014 .......................... 45 Tabel 2. 13 Pelayanan pada Klinik Alamanda .................................................... 51 \
Tabel 4. 1 Biaya Pusat Manajemen .................................................................... 59 Tabel 4. 2 Alokasi Biaya Manajemen ke Pusat Aktivitas .................................... 60 Tabel 4. 3 Biaya Pusat Jaminan Mutu ................................................................ 60 Tabel 4. 4 Biaya Pusat Keuangan ....................................................................... 61 Tabel 4. 5 Biaya Pusat Pendaftaran .................................................................... 62 Tabel 4. 6 Biaya Pusat Administrasi dan Kasir ................................................... 62 Tabel 4. 7 Biaya Pusat Rekam Medis ................................................................. 63 Tabel 4. 8 Biaya Pusat CSSD ............................................................................. 64 Tabel 4. 9 Dasar Alokasi Biaya Tidak Langsung ................................................ 66 Tabel 4. 10 Data Dasar Alokasi .......................................................................... 67 Tabel 4. 11 Biaya-Biaya Klinik Alamanda ......................................................... 68 Tabel 4. 12 Alokasi Biaya Pusat-Pusat Biaya ke Klinik Alamanda ..................... 69 Tabel 4. 13 Total Biaya Tidak Langsung Pelayanan Klinik Alamanda dengan Metode Tradisional ............................................................................................ 71
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Tabel 4. 14 Biaya Satuan Pelayanan Klinik Alamanda ....................................... 71 Tabel 4. 15 Aktivitas dan Pusat Aktivitas di Klinik Alamanda ........................... 73 Tabel 4. 16 Biaya Pusat Pendaftaran .................................................................. 75 Tabel 4. 17 Biaya Pusat Administrasi dan Kasir ................................................. 76 Tabel 4. 18 Alokasi Biaya Listrik pada Pusat Aktivitas ...................................... 77 Tabel 4. 19 Alokasi Biaya Telepon pada Pusat Aktivitas .................................... 77 Tabel 4. 20 Alokasi Biaya Depresiasi Gedung pada Pusat Aktivitas ................... 78 Tabel 4. 21 Alokasi Biaya Rumah Tangga pada Pusat Aktivitas ......................... 78 Tabel 4. 22 Biaya Pusat Manajemen .................................................................. 79 Tabel 4. 23 Alokasi Biaya Manajemen pada Pusat Aktivitas .............................. 79 Tabel 4. 24 Biaya Pusat Jaminan Mutu............................................................... 80 Tabel 4. 25 Biaya Pusat Keuangan ..................................................................... 80 Tabel 4. 26 Biaya Pusat Rekam Medis ............................................................... 81 Tabel 4. 27 Biaya Pusat CSSD ........................................................................... 82 Tabel 4. 28 Penggolongan Pusat Aktivitas Berdasarkan Level Aktivitas............. 83 Tabel 4. 29 Pengasosiaan Biaya dengan Pusat Aktivitasnya ............................... 84 Tabel 4. 30 Penggerak Biaya pada Pusat Aktivitas ............................................. 85 Tabel 4. 31 Kelompok Biaya Aktivitas ............................................................... 86 Tabel 4. 32 Kapasistas Penggerak Biaya ............................................................ 87 Tabel 4. 33 Perilaku Biaya Aktivitas .................................................................. 87 Tabel 4. 34 Jumlah Biaya Sesuai dengan Perilaku Biayanya .............................. 89 Tabel 4. 35 Tarif Tiap Kelompok Biaya ............................................................. 90 Tabel 4. 36 Perbandingan Total Biaya Klinik Alamanda Menggunakan Metode Tradisional dengan Metode ABC ....................................................................... 94 Tabel 4. 37 Perbandingan Hasil Perhitungan Tradisional dan ABC .................... 95
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DAFTAR GAMBAR
Gambar 2. 1 Proses Activity Based Costing ........................................................ 34 Gambar 2. 2 Struktur Organisasi RSGM Prof. Soedomo FKG UGM .................. 46
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