(economic profitability) jasa operasi rumah sakit (studi kasus : rumah

PERANCANGAN MODEL INTEGRASI ACTIVITY BASED
COSTING (ABC) DAN ECONOMIC VALUE ADDED (EVA)
DALAM MENGANALISA PROFITABILITAS EKONOMI
(ECONOMIC PROFITABILITY) JASA OPERASI RUMAH SAKIT
(STUDI KASUS : RUMAH SAKIT UMUM AISYIYAH
PONOROGO)
Nama Mahasiswa
NRP
Jurusan
Dosen Pembimbing
Dosen Co-Pembimbing
:
:
:
:
:
Saka Gustama
2504 100 068
Teknik Indutri FTI-ITS
Dr. Ir. Patdono Suwignjo M.Eng, Sc.
Naning Arianti Wessiani, ST, MM
Abstrak
Kondisi persaingan usaha rumah sakit di Ponorogo tergolong ketat.
Rumah Sakit Aisyiyah Ponorogo memandang sangat perlu menetapkan
harga paket operasi sehingga dapat membuat lebih transparan dan
memberikan kepastian kepada pasien dan masyarakat secara umum.
Permasalahannya, harga paket operasi ini dihitung dengan sistem
costing tradisional yang menggunakan volume based allocation dalam
mengalokasikan biaya overhead terhadap layanan operasi. Besarnya
biaya overhead rumah sakit dan banyaknya aktivitas memungkinkan
penerapan ABC costing untuk mendapatkan HPP setiap operasi yang
diteliti.
Penelitian ini dimulai dengan identifikasi aktivitas layanan operasi.
Biaya overhead dan modal diperoleh dengan me-review laporan laba
rugi dan neraca. Penelusuran biaya overhead dan biaya modal ke
aktivitas dilakukan dengan bantuan matrik EAD (Expense Activity
Dependence) dan ACD (Activity Capital Dependence). Total biaya
aktivitas kemudian dialokasikan ke masing-masing operasi dengan
bantuan matrik PAD (Product Activity Dependence). Selanjutnya,
perhitungan nilai EVA dilakukan terhadap tiap operasi obyek penelitian.
Hasil perhitungan HPP Operasi Sesar dengan ABC adalah Rp.
3.125.929,90, Operasi Usus Buntu sebesar Rp. 3.018.574,34 dan
Operasi Hernia sebesar Rp. 3.105.819,49. Nilai EVA Operasi Sesar
adalah Rp. 68.707.278,01, EVA Operasi Usus Buntu sebesar Rp.
17.895.944,19 dan nilai EVA Operasi Hernia sebesar Rp. 16.558.894,89.
Nilai EVA yang positif menunjukkan ketiga operasi tersebut memiliki
profitabilitas yang tinggi dan dapat menambah shareholder values.
Kata Kunci : Activity Based Costing, Economic Value Added, Harga
Pokok Produksi
“Halaman ini sengaja dikosongkan”
DESIGN OF ACTIVITY BASED COSTING (ABC) AND
ECONOMIC VALUE ADDED (EVA) MODEL INTEGRATION
FOR ANALYZING ECONOMIC PROFITABILITY OF
HOSPITAL OPERATION SERVICE (CASE STUDY : AISYIYAH
PUBLIC HOSPITAL OF PONOROGO)
Name
NRP
Department
Counselor
Co-Counselor
:
:
:
:
:
Saka Gustama
2504 100 068
Industrial Engineering – FTI ITS
Dr. Ir. Patdono Suwignjo M.Eng, Sc.
Naning Arianti Wessiani, ST, MM
Abstract
Hospital bussiness competition in Ponorogo is tight. Ponorogo
Aisyiyah Public Hospital looks the importance to determine the packed
prices of operation service so it can be more tranparent and give
centainty to patients and societiy in general. The problem is when the
packed prices calculated by traditional costing system which using
volume based allocation to allocate overhead cost to operation services.
The height of hospital overhead and many activities make it possible to
applying ABC costingBesarnya biaya overhead dan banyaknya aktivitas
memungkinkan penerapan ABC costing to obtain Production Cost
Standard per Unit of each operation services researched.
This research is started with identifying activities of operation
services. Overhead and capital are obtained by reviewing profit/loss
statement and balance sheet. Tracing overhead and capital charge to
activities is done by using EAD (Expense Activity dependance) matrix
and ACD (Activity Capital Dependence) matrix assitance. Then, total
activities cost are allocated to each operation by using PAD (Product
Activity Dependence) matrix assistance. For the next step, EVA values
are calculated to each operation services as research object.
The result of calculation to Production Cost Standard per Unit for
Sesar Operation is Rp. 3.125.929,90, Apendix Operation is Rp.
3.018.574,34 and Hernia Operation is Rp. 3.105.819,49. EVA of Sesar
Operation is Rp. 68.707.278,01, EVA of Apendix Operation is Rp.
17.895.944,19 and EVA of Hernia operation is Rp. 16.558.894,89. All
operations researched have EVA possitive. It shows that all operations
researched have high profitability and it can bring shareholder values.
Keyword : Activity Based Costing, Economic Value Added, Production
Cost Standard (Cost of Good Manufactured/Produced)