UNIVERSITAS AIRLANGGA



Detail Article

Jurnal Administrasi Kesehatan Indonesia

ISSN 23033592

Vol. 1 / No. 2 / Published : 2013-04

Order : 8, and page :175 - 181

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Original Article :

Cost recovery rate optimization based on unit cost calculation using activity based costing method

Author :

  1. Arifah Ridhatul Aini*1
  2. Thinni Nurul Rochmah*2
  1. Fakultas Kesehatan Masyarakat, Universitas Airlangga, Surabaya
  2. Fakultas Kesehatan Masyarakat, Universitas Airlangga, Surabaya

Abstract :

A fair price is one main factor that should be owned by organization which will affect the Cost RecoveryRate (CRR). Cost Recovery Rate in Functional Services Unit of Conservation in FKG UA Teeth and MouthHospital (RSGM FKG UA) in 2012 was only 81,57%. This research aimed to analyzed cost recovery rateoptimization based on unit cost calculation using activity based costing method. The results showed that thenumber of most frequently conducted in RSGM FKG UA was Teeth Filling in class III/IV /VI around 373 patients(the unit cost was Rp 57.282,00).The least frequently conducted was Pulpectomy (there were only 11 patientswith unit cost Rp 89.078,00). This study concluded that CRR optimization can be done by (a) evaluate the tariff,number of services, and considering the cost efficiency in RSGM FKG UA.

Keyword :

Activity Based Costing, Cost Recovery Rate,


References :

Pudjirahardjo,(1998) Analisis Biaya Satuan dan Penyesuaian Tarif Pelayanan Rumah Sakit Surabaya : Program Studi AKK FKM UNAIR

Hansen, M,(2004) Management Accounting Oklahoma State University : South-Western College Publishing

Mulyadi,(2007) Activity Based Cost System. Sistem Informasi Biaya Untuk Pemberdayaan Karyawan, Pengurangan Biaya, dan Penentuan Secara Akurat Kos Produk dan Jasa Yogjakarta : UPPSTIM YKPN

Faidah, E,(2009) Analisis Faktor Penyebab Rendanya Cost Recovery Rate di RSAB Sitti ‘Aisyah Surabaya Surabaya : Universitas Airlangga

Peraturan Pemerintah R.I,(2005) Peraturan Pemerintah R.I. nomor 23 tahun 2005 tentang Pengelolaan Keuangan Badan Layanan Umum Jakarta : Peraturan Pemerintah R.I





Archive Article

Cover Media Content

Volume : 1 / No. : 2 / Pub. : 2013-02
  1. Purchasing Decision Of Pregnant Women In Fourth Visit Antenatal Care In Puskesmas Tembok Dukuh
  2. Customer Value Analysis Based On Customer Characteristic In Teeth Clinic Of Puskesmas Jemursari Surabaya
  3. Health Service Quality Based On Dabholkar Dimension At Ward Room Of Internal Disease
  4. Healthcare Budget Calculation Based On Capitation At Pg Krebet Baru Malang
  5. The Effect Of Brand Equity On People Selection In Muhammadiyah Surabaya Hospital Utilization
  6. The Impact Of Individual, Job And Organizational Factors On Job Satisfaction And Turnover Intentions Of Nurses
  7. Design Effort In Enhancing Childbirth Target Achievement Based On Maternal Expectations And Reality
  8. Cost Recovery Rate Optimization Based On Unit Cost Calculation Using Activity Based Costing Method
  9. Cause Analysis Of Outpatient Visits Decreasing Based On Service Quality Gaps Model
  10. Identification Of The Fulfilment Of Medical Record Incompleteness In The Inpatient Of Muhammadiyah Hospital Lamongan

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