DAFTAR ISI

DAFTAR ISI

XXXXXX PERSETUJUAN ABSTRAK
KATA PENGANTAR...............................................................................	i
DAFTAR ISI .............................................................................................	iv
DAFTAR TABEL......................................................................................	vi
DAFTAR GAMBAR.................................................................................	viii
DAFTAR LAMPIRAN .............................................................................	ix
BAB I PENDAHULUAN .....................................................................	1
1.1 Latar Belakang.....................................................................	1
1.2 Rumusan Masalah ...............................................................	7
1.3 Tujuan Penelitian.................................................................	7
1.4 Batasan Masalah..................................................................	7
1.5 Manfaat Penelitian...............................................................	7
1.6 Sistematika penulisan ..........................................................	8
BAB II TINJAUAN PUSTAKA ...........................................................	10
2.1 Akuntansi Biaya ..................................................................	10
2.2 Biaya ....................................................................................	12
2.3 Harga Pokok Produksi .........................................................	17
2.4 Akuntansi Biaya Tradisional ...............................................	20
2.5 Activity Based Costing System.............................................	24
2.6 Aktivitas ..............................................................................	33
2.7 Cost Driver dan Cost Pool ..................................................	34
2.8 Perbandingan Biaya Produk Tradisional dan Activity
Based Costing System..........................................................	36
2.9 Pengertian Biaya Overhead Pabrik .....................................	41
2.10Pembebanan Biaya Overhead pada Activity Based Costing
System ..................................................................................	42
2.11Activity Based Costing System Untuk Perusahaan Jasa.......	43

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	2.12Manajemen dan Akuntansi dalam Islam .............................	46
	2.13Penelitian Terdahulu............................................................	46
	2.14Kerangka Pemikiran ............................................................	49
BAB III	METODOLOGI PENELITIAN..............................................	51
	3.1 Identifikasi Variable Penelitian ...........................................	51
	3.2 Xxxxxx dan Waktu Penelitian...............................................	51
	3.3 Jenis dan Sumber Data ........................................................	51
	3.4 Metode Pengumpulan Data .................................................	52
	3.5 Analisis Data .......................................................................	52
BAB IV	PEMBAHASAN........................................................................	54
	4.1 Gambaran Umum Rumah Sakit Islam Ibnu SinaPekanbaru	54
	4.2 Perhitungan Tarif Rawat Inap dengan Activity Based
	Costing System.....................................................................	66

4.3 Mengklasifikasi Aktivitas Biaya Kedalam Berbagai

Aktivitas 67

4.4 Mengidentifikasi Cost Driver 68

4.5 Menentukan Tarif Per Unit Cost Driver 69

4.6 Menghitung Tarif Rawat Inap 74

4.7 Perbandingan Tarif Jasa Rawat Inap Rumah Sakit Islam Xxxx Xxxx Pekanbaru Dengan Tarif Jasa Menggunakan

Perhitungan Metode Activity Based Costing System 76

BAB V PENUTUP 78

5.1 Kesimpulan 78

5.2 Saran 78

DAFTAR PUSTAKA LAMPIRAN

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