KETENTUAN UMUM UJIAN PRAKTIKUM PEMBIAYAAN - MINAT AKK

1 Baca perintah masing masing soal

2 Ada tiga macam soal di tiga file yang berbeda, dan 1 file pendukung (file FA) yang harus di link kan pada saat
menghitung dengan metode ABC
3 File pertama adalah file DD, yang kedua adalah file RVU dan yg ketiga file ABC
Untuk soal Double Distribusi (DD)
Hitung Unit Cost Actual dan Unit Cost Normatif
Data tentang jumlah output normatif/target per unit kerja adalah sbb:

Ruang Ruang
Radiologi
Poli Anak Poli Gigi Perawata Bersalin IGD Laborat.
& USG
n II II
6,250 1,250 2,100 1,200 2,000 600 9,000

Untuk soal RVU

Lengkapi perhitungan biaya bahan, biaya pegawai dan biaya alat
Total Biaya Pegawai dan alat harus di link kan dari tabel biaya asli dari file DD
Total biaya Poli Gigi harus di link kan dari DD UC Actual, total cost untuk poli gigi
Rekap dalam tabel RVU dan hitung unit cost untuk masingn-masing tindakan

Untuk soal ABC:

Lengkapi dengan perhitungan Pembebanan Biaya dari aktivitas Sekunder Ke Primer
Hitung Unit Cost Per Tindakan
arus di link kan pada saat
TABEL BIAYA ASLI
Rumah Sakit Daerah ADMINISTRASI DAN KEBIJAKAN KESEHATAN

PUSAT BIAYA PENUNJANG PUSAT BIAY

No. Komponen Biaya Sekret Instalasi Gizi
Loket Loundry Ambulance Poli Anak Poli Gigi
Direktur / Dapur
(Rp) (Rp) (Rp) (Rp) (Rp) (Rp) (Rp)
1 2 3 4 5 6 7

A. BIAYA INVESTASI

1. AIC gedung 5,000,000 3,000,000 4,000,000 4,000,000 1,000,000 4,000,000 5,000,000

2. AIC kendaraan 3,000,000 0 0 0 8,000,000 0 0

3. AIC alat medis 0 0 0 0 0 5,000,000 30,000,000

4. AIC alat non medis 5,000,000 1,000,000 1,000,000 1,000,000 0 1,000,000 4,000,000

JUMLAH A 13,000,000 4,000,000 5,000,000 5,000,000 9,000,000 10,000,000 39,000,000

B. BIAYA OPERASIONAL

1. Biaya pegawai 80,000,000 30,000,000 60,000,000 30,000,000 25,000,000 20,000,000 80,000,000

2. Biaya obat dan bahan habis pakai (medis) 0 0 0 0 0 5,000,000 5,000,000

3. Biaya bahan habis pakai (non medis) 4,000,000 2,000,000 10,000,000 12,000,000 25,000,000 1,000,000 1,000,000

4. Biaya Umum 10,000,000 0 0 0 0 0 0

5. Biaya perjalanan dinas 10,000,000 0 300,000 200,000 0 1,000,000 0

JUMLAH B 104,000,000 32,000,000 70,300,000 42,200,000 50,000,000 27,000,000 86,000,000

C. BIAYA PEMELIHARAAN

1. Biaya pemeliharaan gedung 250,000 150,000 200,000 200,000 50,000 200,000 250,000

2. Biaya pemeliharaan alat medis 150,000 0 0 0 400,000 0 0

3. Biaya pemeliharaan alat non medis 0 0 0 0 0 250,000 1,500,000

4. Biaya pemeliharaan kendaraan 1,000,000 0 0 0 0 0 0

JUMLAH C 1,400,000 150,000 200,000 200,000 450,000 450,000 1,750,000

Jumlah Biaya Tetap (A+B1) 47,360,000 14,460,000 30,200,000 18,960,000 23,780,000 14,980,000 50,700,000

Jumlah Biaya Variabel (B2+B3+B4+B5+C) 71,040,000 21,690,000 45,300,000 28,440,000 35,670,000 22,470,000 76,050,000

JUMLAH TOTAL BIAYA ASLI (A+B+C) 118,400,000 36,150,000 75,500,000 47,400,000 59,450,000 37,450,000 126,750,000
 PUSAT BIAYA PRODUKSI

Ruang Ruang Radiologi &

IGD Laborat.
Perawatan II Bersalin II USG
(Rp) (Rp) (Rp) (Rp) (Rp)
8 9 10 11 12

20,000,000 15,000,000 5,000,000 10,000,000 6,000,000

0 0 0 2,000,000 0

5,000,000 5,000,000 15,000,000 7,000,000 3,000,000

5,000,000 5,000,000 2,000,000 3,000,000 2,000,000

30,000,000 25,000,000 22,000,000 22,000,000 11,000,000

90,000,000 80,000,000 30,000,000 40,000,000 30,000,000

10,000,000 10,000,000 10,000,000 20,000,000 25,000,000

1,000,000 1,000,000 1,000,000 1,000,000 1,000,000

0 0 0 0 0

200,000 500,000 500,000 700,000 0

101,200,000 91,500,000 41,500,000 61,700,000 56,000,000

1,000,000 750,000 250,000 500,000 300,000

0 0 0 100,000 0

250,000 250,000 750,000 350,000 150,000

0 0 0 0 0

1,250,000 1,000,000 1,000,000 950,000 450,000

 52,980,000 47,000,000 25,800,000 33,860,000 26,980,000

79,470,000 70,500,000 38,700,000 50,790,000 40,470,000

132,450,000 117,500,000 64,500,000 84,650,000 67,450,000

SPREADSHEET DOUBLE DISTRIBUTION - UNIT COST ACTUAL

Pusat Biaya Penunjang

DATA DASAR
Sekretariat/D Instalasi Gizi /
Loket Loundry Ambulance
irektur Dapur
Jumlah personil 4 2 2 4 2

Jumlah Karcis 0 0 0 0 0

Porsi makan 200 0 100 0 50

Jumlah lembar linen 50 50 50 50 50

Frekuensi pemakaian ambulance 0 0 0 0 0

BIAYA ASLI 71,040,000 21,690,000 45,300,000 28,440,000 35,670,000

PB. Penunjang

Sekretariat/ Direktur 3,088,696 3,088,696 6,177,391 3,088,696

Loket 0 0 0 0
Instalasi Gizi / Dapur 727,711 0 0 77,217,391
Loundry 181,928 181,928 77,217,391 77,217,391
Ambulance 0 0 0
HASIL DISTRIBUSI I 909,639 3,270,623 80,306,087 6,177,391 157,523,478

Total Biaya Distribusi I

PB. Penunjang
Sekretariat Direktur 909,639
Loket 3,270,623
Instalasi gizi/dapur 80,306,087
Loundry 6,177,391
Ambulance 157,523,478

HASIL DISTRIBUSI II
TOTAL COST

OUTPUT ACTUAL

UNIT COST ACTUAL

 Pusat Biaya Produksi
Ruang Ruang Bersalin
Poli Anak Poli Gigi Radiologi & USG IGD Laborat.
Perawatan II II
2 2 10 6 4 8 4

6,250 1,250 700 400 2,000 600 9,000

0 0 4,000 2,400 400 1,400 4,000

50 50 2,000 1,800 50 100 50

0 0 50 20 0 400 0

22,470,000 76,050,000 79,470,000 70,500,000 38,700,000 50,790,000 40,470,000

3,088,696 3,088,696 15,443,478 9,266,087 6,177,391 12,354,783 6,177,391

9,652,173,913 1,930,434,783 1,081,043,478 617,739,130 3,088,695,652 926,608,696 13,899,130,435

0 0 6,177,391,304 3,706,434,783 617,739,130 2,162,086,957 6,177,391,304

77,217,391 77,217,391 3,088,695,652 2,779,826,087 77,217,391 154,434,783 77,217,391

0 0 77,217,391 30,886,957 0 617,739,130 0

9,732,480,000 2,010,740,870 10,439,791,304 7,144,153,043 3,789,829,565 3,873,224,348 20,159,916,522

50,535 50,535 252,677 151,606 101,071 202,142 101,071

157,923,360 31,584,672 17,687,416 10,107,095 50,535,475 15,160,643 227,409,639

0 0 101,070,950 60,642,570 10,107,095 35,374,833 101,070,950

 1,263,387 1,263,387 50,535,475 45,481,928 1,263,387 2,526,774 1,263,387

0 0 1,263,387 505,355 0 10,107,095 0

159,237,282 32,898,594 170,809,906 116,888,554 62,007,028 63,371,486 329,845,047

9,891,717,282 2,043,639,464 10,610,601,211 7,261,041,598 3,851,836,593 3,936,595,834 20,489,761,569

2,200 900 2,600 2,000 3,000 500 6,000

4,496,235 2,270,711 4,081,000 3,630,521 1,283,946 7,873,192 3,414,960
 Denominator
1 2

50 36

20,200 20,200

12,550 12,200

4,350 4,100

470 470

580,590,000

71,040,000

31,195,826,087

18,918,988,580

6,486,624,725

725,843,478
57,398,322,871

1,819,277

513,678,923

388,572,486
 109,775,116

169,399,315

1,183,245,117
58,581,567,987