Peran Akuntansi Manajemen Dalam Mewujudkan Cost Effectiveness di Instalasi Rawat Inap Rumah Sakit Islam X Sidoarjo
DOI:
https://doi.org/10.38035/jafm.v7i3.3162Keywords:
Akuntansi Manajemen, Efektivitas Biaya, Layanan Rumah Sakit, Rawat Inap, Sistem InformasiAbstract
Instalasi rawat inap merupakan unit pelayanan rumah sakit dengan penggunaan sumber daya yang tinggi sehingga berdampak pada biaya operasional dan mutu pelayanan. Penelitian ini bertujuan untuk menganalisis peran akuntansi manajemen dalam mendukung pencapaian efektivitas biaya pada instalasi rawat inap. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi, dan telaah dokumen internal, kemudian dianalisis melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa akuntansi manajemen lebih berperan sebagai instrumen pengendalian manajerial yang berorientasi pada proses dan mutu pelayanan daripada sebagai alat perhitungan biaya secara rinci. Pengendalian biaya dilakukan melalui anggaran unit, penerapan standar operasional prosedur, evaluasi kinerja, serta dukungan sistem informasi rumah sakit yang menyediakan indikator operasional dan nonkeuangan. Efektivitas biaya dicapai melalui penguatan pengendalian proses, peningkatan kepatuhan terhadap standar pelayanan, dan efisiensi pengelolaan sumber daya. Integrasi akuntansi manajemen, sistem informasi, dan pengendalian mutu menjadi faktor kunci dalam mendukung kinerja keuangan dan kualitas pelayanan.
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