ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN TARIF RAWAT INAP (Studi Kasus Pada RSI PKU Muhammadiyah Palangka Raya)

This study aims to determine the determination of the tariff patient’s room service at RSI PKU Muhammadiyah Palangka Raya by using the Activity Based Costing (ABC) System method, the type of research used is descriptive research. The type of data in this study is secondary data and data collection techniques using documentation and interview techniques. The results of this study can be concluded that by using the ABC method in the Utama room and VVIP room, shows lower tariff difference is indicated that the tariff are considered accurate. Meanwhile, for VIP rooms, class 1, class 2, and class 3 tariffs are charged higher. In class 2nd, and 3rd grade rooms may seem to be loss but actually the hospital can still benefit because the number of patients ini a room more than one patient, whie in the VIP and class 1 caused loss in the hospital