ANALISIS PENERAPAN ACTIVITY BASED BUDGETING(ABB) PADA RUMAH SAKIT MURHUM BAUBAU TAHUN ANGGARAN 2014-2015
Abstract
sekaligus menganalisis penerapan penyusunan anggaran belanja
berdasarkan activity based budgeting (ABB) pada Rumah Sakit
Murhum Baubau. Teknik pengumpulan data yang digunakan adalah
wawancara, observasi, dan dokumentasi. Hasil penelitian
menunjukkan bahwa anggaran yang disusun dengan metode ABB
lebih mendekati nilai realisasi dari pada angaran yang disusun
secara konvensional. Varians anggaran pada metode konvensional
adalah 5%-100%, sedangkan pada ABB sebesar 1%-12%. Dengan
demikian anggaran yang disusun oleh Rumah Sakit Murhum tahun
2014-2015 adalah belum efektif karena target-target yang ditetapkan
dalam anggaran belum dapat dicapai secara optimal.
Kata Kunci : Activity Based Costing, ABB.
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