Pengaruh Activity-Based Costing, Digitalisasi Akuntansi, dan Pengendalian Biaya terhadap Efisiensi Biaya Pelayanan: Studi pada Rumah Sakit Universitas di Indonesia

Andini Belva Cahya Ningrum, Maslichah Maslichah, Nuril Badria

Abstract


The efficiency of service costs plays a crucial role in ensuring the sustainability of hospital operations while responding to the growing demand for quality healthcare services. This research investigates the effects of Activity-Based Costing (ABC), accounting digitalization, and cost control on service cost efficiency at Universitas Brawijaya Hospital, Malang. The study adopted a quantitative research design using a survey approach. Data were collected through questionnaires distributed to 60 hospital employees selected by purposive sampling. The obtained data were processed using multiple linear regression analysis with SPSS version 26 after fulfilling the requirements of validity, reliability, and classical assumption testing. The results demonstrate that Activity-Based Costing, accounting digitalization, and cost control each have a positive and significant effect on service cost efficiency. Furthermore, the three variables collectively provide a significant contribution to improving the efficiency of hospital service costs. These findings suggest that the availability of accurate cost information, the effective utilization of digital accounting systems, and well-implemented cost control practices can strengthen managerial decision-making and promote more efficient use of organizational resources without compromising the quality of healthcare services.

Keywords: Activity-based costing, accounting digitalization, cost control, service cost efficiency.

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References


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