SALEH, MUHAMAD RUSDI (2020) ANALISIS PERBANDINGAN METODE ACTIVITY BASED BUDGETING DAN TRADITIONAL BUDGETING UNTUK MENINGKATKAN EFEKTIVITAS BIAYA GAJI KARYAWAN PADA INSTALASI RAWAT INAP (Studi Kasus Pada Rumah Sakit Harapan Mulia, Bekasi). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRACT This research aims to determine the comparison of Activity Based Budgeting methods and Traditional Budgeting methods in increasing the cost effectiveness of employee salaries in the Harapan Mulia Hospital in 2017 and 2018. This research develops a time driven activity based budgeting method. This research used descriptive qualitative method. The problem that can be investigated and investigated by this qualitative descriptive study refers to primary and secondary data, which is an analysis used to explain the reality of the application of Traditional Budgeting that occurs with the Activity Based Budgeting method. This research activity includes data collection, data analysis, data interpretation, and finally a conclusion is drawn that refers to the data analysis. The results showed that the implementation of Activity Based Budgeting compared to the traditional budgeting method in calculating the cost of employee salaries in inpatient installations is a reduction in overall employee salary costs and can increase the effectiveness of employee salary costs at inpatient agencies. Keywords: Activity Based Budgeting, Time-Driven Activity Based Costing, planning and controlling, operational costs. ABSTRAK Penelitian ini bertujuan untuk mengetahui perbandingan metode Activity Based Budgeting dan metode Traditional Budgeting dalam meningkatkan efektivitas biaya gaji karyawan pada instalasi rawat inap Rumah Sakit Harapan Mulia pada tahun 2017 dan 2018. Penelitian ini mengembangkan metode time driven activity based budgeting. Penelitian ini menggunakan metode deskriptif kualitatif. Adapun masalah yang dapat diteliti dan diselidiki oleh penelitian deskriptif kualitatif ini mengacu pada data primer dan skunder, yaitu suatu analisis yang di gunakan untuk menjelaskan realitas penerapan Traditional Budgeting yang terjadi dengan metode Activity Based Budgeting. Kegiatan penelitian ini meliputi pengumpulan data, analisis data, interprestasi data, dan pada akhirnya dirumuskan suatu kesimpulan yang mengacu pada analisis data tersebut. Hasil penelitian menunjukkan bahwa dengan penerapan Activity Based Budgeting dibandingkan dengan metode traditional budgeting dalam penghitungan biaya gaji karyawan pada instalasi rawat inap adalah terjadinya penghematan biaya gaji pegawai secara keseluruhan dan dapat meningkatkan efektivitas biaya gaji karyawan pada instansi rawat inap. Kata kunci : Activity Based Budgeting, Time-Driven Activity Based Costing, perencanaan dan pengendalian, biaya operasional
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK 20 004 |
| NIM/NIDN Creators: | 43215320007 |
| Uncontrolled Keywords: | Kata kunci : Activity Based Budgeting, Time-Driven Activity Based Costing, perencanaan dan pengendalian, biaya operasional |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 29 Jul 2022 02:12 |
| Last Modified: | 01 Aug 2022 03:25 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/66417 |
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