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INDONESIA
Jurnal Akuntansi dan Ekonomika
ISSN : 20891768     EISSN : 26139901     DOI : -
Core Subject : Economy,
Arjuna Subject : -
Articles 2 Documents
Search results for , issue " Vol 8 No 1 (2018): Jurnal Akuntansi dan Ekonomika" : 2 Documents clear
Time Driven Activity Based Costing dan Implementasinya Pada Jasa Perawatan Kesehatan azmi, zul
Akuntansi & Ekonomika Vol 8 No 1 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.708 KB)

Abstract

The determination of value in health care is identified as an outcome per unit of cost that depends on the accuracy of cost measurement. This study aims to review the implementation of Time driven activity based costing (TDABC) in various business areas and use TDABC to determine the cost of health care services in primary clinics. Case study method was conducted at Pratama Clinic. Interviews, direct observation and documentation were conducted to collect data. Results show that TDABC can be used in clinics to measure costs through care pathways. TDABC can help improve effectiveness, reduce costs and inform managers to take decisions to control cost efficiency and evaluate unused capacity. Keywords: Time Driven,  Activity Based Costing, Health Care JEL: M41,I14
Dimensi Agustiawan, Agustiawan; Halim, Abdul
Akuntansi & Ekonomika Vol 8 No 1 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.706 KB)

Abstract

This study aims to find out how the influence of the dimensions of accountability and performance of public sector organizations. The accountability dimensions used in this study consist of performance accountability, financial accountability, hierarchical accountability, professional accountability and legal accountability. Performance in this research is quantitative performance and qualitative performance. This research is a qualitative research to answer the research questions proposed by using semi-structured and open interviews by using thematic content analysis method. The results of this study indicate that financial accountability, performance accountability, legal accountability, hierarchical accountability and professional accountability affect the performance of public sector organizations.  Inplinsit that institutional isomorphism occurs in public sector organizations. Keywords: Accountability, Performance.

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