Optimalisasi Tarif Layanan dengan Memperbaiki dan Meningkatkan Kualitas Pelayanan di Loka Litbangkes Pangandaran

Yani Anjani

doi:10.33395/owner.v8i2.2077

Authors

Yani Anjani Magister Akuntansi Universitas Padjadjaran, Jawa Barat, Indonesia

DOI:

10.33395/owner.v8i2.2077

Keywords:

ABC System, Importance-Performance Analysis (IPA), Service Quality, Tariff

Abstract

In Indonesia, non-tax revenue is the second-largest source of state revenue, following tax revenue, and is expected to continue to increase in the future. To optimize non-tax revenue, tariffs are set, but using conventional However, if the tariff is set based on conventional methods, it can have a distorting effect. This study utilizes an activity-based costing system to establish service tariffs and assess quality at the Unit of Health Research and Development Pangandaran. An observational approach is employed, examining both primary and secondary data from a sample of 30 participants engaged in scientific tourism services and research collaboration. Technical terms are defined upon first use, and the language is objective, clear, and free of grammatical errors, following conventional formatting and citation guidelines. Non-probability sampling with a convenience approach was used. The data was evaluated using the activity-based costing system, servqual, and importance-performance analysis methods. The study conducted an importance-performance analysis of parameters related to cost and services with the goal of preserving the quality of service while avoiding high tariffs for users. Both rates were measured against the development efforts. The results showed that the scientific tourism rate yielded a cost of IDR5.884 and the research collaboration rate yielded a cost of IDR75.635, indicating a cost savings. Service quality attributes requiring improvement are responsiveness and assurance. Additionally, tangible elements and assurance must be aligned with tariff adjustments. This study offers valuable insights into setting non-tax state revenue tariffs in government work environments by emphasizing the quality of current services

Downloads

Download data is not yet available.

Plum-X Analityc

References

Adeinat, I. (2019). Measuring Service Quality Efficiency Using Dineserv. International Journal for Quality Research, 13(3), 591–604. https://doi.org/10.4324/9781315659657

Afriza, C., Susena, K. C., & Prawitasari, A. (2021). Factors Affecting the Decision of Tourists Visiting the Tourism Object Laguna Beach, Kaur Regency. Jurnal Ekonomi, Manajemen, Bisnis Dan Akuntansi Review, 1(2), 196–202. https://doi.org/10.53697/emba.v1i2.302

Badan Pemeriksa Keuangan. (2023). Laporan Hasil Pemeriksaan (LHP) atas Laporan Keuangan Pemerintah Pusat (LKPP) Tahun 2022. In Badan Pemeriksa Keuangan. Jakarta.

Baviga, R., & Amriana, S. (2023). Analisis activity based costing dalam penentuan harga pokok produksi. Fair Value?: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(10), 1–9.

Charaf, K., Rahmouni, A. F.-A., & Sabar, M. (2022). The association between Activity-Based Costing and performance: Empirical evidence from Moroccan companies. Journal of Accounting and Management Information Systems, 21(1), 25–50. https://doi.org/10.24818/jamis.2022.01002

Ditisrama, T., Sinaulan, R. L., & Ismail. (2022). Fungsi Budgetary dan Regulatory Penerimaan Negara Bukan Pajak (PNBP) di Indonesia. Syntax Idea, 4(6), 1045–1055.

Doa, S. A. T., Latifah, L., & Masrochah, S. (2023). Radiology Service Tariff Calculation Model Using The Activity Based Costing (ABC) Method at Naibonat Regional Hospital, Kupang Regency. Journal of Social Research, 2(11), 3939–3952.

Doshmangir, L., Rashidian, A., Kouhi, F., & Gordeev, V. S. (2020). Setting health care services tariffs in Iran: half a century quest for a window of opportunity. International Journal for Equity in Health, 19(1), 1–14. https://doi.org/10.1186/s12939-020-01224-1

Enre, A. E., Hutagalung, D., Simbolon, H. A., & Ong, M. T. (2020). Pengaruh Harga dan Kualitas Pelayanan terhadap Keputusan Pembelian CV Obor Pematangsiantar. Owner, 4(1). https://doi.org/10.33395/owner.v4i1.173

Firdaus, E., & Nurpadi, D. (2020). Penerapan Activity Based Costing Dalam Penentuan Harga Kamar Rawat Inap. Co-Management, 3(1), 433–440.

Hermanto, T. A., Moelyati, T. A., & Fitantina, F. (2022). Pengaruh Kualitas Pelayanan, Tarif dan Aksesibilitas Terhadap Kepuasan serta Dampaknya Terhadap Loyalitas Wisatawan pada Objek Wisata Air Terjun Curup Tenang Bedegung Muara Enim. Motivasi, 7(1), 1. https://doi.org/10.32502/mti.v7i1.4124

Kasim, M., & Nurdin, M. (2023). Analisis Willingness to Pay dan Ability to Pay Iuran BPJS Kesehatan?: Literatur review. Economics and Digital Business Review, 4(2), 216–222.

Kusuma, R. E. J. (2021). Analisis Faktor-Faktor Yang Memengaruhi Kualitas Pengelolaan Penerimaan Negara Bukan Pajak Basis Layanan Pada Kementerian/Lembaga. Jurnal Good Governance, 17(2), 179–201. https://doi.org/10.32834/gg.v17i2.344

Maha Faisal Alsayegh. (2020). Activity Based Costing around the World: Adoption, Implementation, Outcomes and Criticism. Journal of Accounting and Finance in Emerging Economies, 6(1), 251–262. https://doi.org/10.26710/jafee.v6i1.1074

Mukharam, A. N., & Pharmawati, K. (2021). Analisa Tarif Jasa Layanan Sampah Dalam Upaya Peningkatan Pengelolaan Persampahan di Kecamatan Ujungberung. Serambi Engineering, VI(2), 1768–1780.

Mustafa, H., Omar, B., & Mukhiar, S. N. S. (2020). Measuring destination competitiveness: an importance-performance analysis (IPA) of six top island destinations in South East Asia. Asia Pacific Journal of Tourism Research, 25(3), 223–243. https://doi.org/10.1080/10941665.2019.1687534

Nabila, A., & Widaningsih, S. (2022). Pengaruh Kualitas Layanan Terhadap Kepuasan Pelanggan Menggunakan Metode Importance Performance Analysis ( IPA ) Pada PT Intek Electrical Indonesia Area Sukabumi Tahun 2022. E-Proceeding of Applied Science, 8(5), 510–514.

Normansyah, M., & Fatmawati. (2022). Calculation of Health Service Rate Using Activity-Based Costing Method At Laboratory Installation of RSUP Dr . Tadjuddin Chalid Makassar. International Journal of Economics, Business, and Innovation Research, 01(01), 147–157.

Nugroho, H. P., & Lestyowati, J. (2020). Analisis Tingkat Kepuasan dan Kepentingan Pengguna Aplikasi SAKTI dengan PIECES Framework. Indonesian Treasury Review, 5(2), 93–104. https://doi.org/10.33105/itrev.v5i2.188

Nurjanah, & Hafni, D. A. (2023). Penentuan Tarif Jasa Rawat Inap Dengan Metode ABC Pada Rumah Sakit Umum ‘ Aisyiyah Purworejo. ULIL ALBAB?: Jurnal Ilmiah Multidisiplin, 2(9), 4040–4053.

Pangaribuan, N. S., & Yenita. (2022). Penumpang Pada Layanan Transportasi Laut (Studi Kasus?: PT. ASDP Lintas Merak-Bakauheni). Jurnal Papatung, 5(2), 67–86.

Pertiwi, W., & Rismayanti, E. (2019). Pengaruh Kualitas Pelayanan, Keterampilan Kerja dan Sikap Pegawai Terhadap Kepuasan Masyarakat di Kantor Kecamatan Beber. Jurnal Manajemen, 2(3), 248–256.

Prasetyo, H. D., Rahardjo, K. A., Supriadi, I., Kusmayati, N. K., & Moh Wahib. (2020). Application In Activity Based Costing (ABC) Calculation of Home Development Cost. Ilomata International Journal of Tax and Accounting, 1(4), 179–184. https://doi.org/10.52728/ijtc.v1i4.116

Putri, R. E., Suhairi, S., & Syofriyeni, N. (2020). Evaluasi Tarif Pelayanan Badan Layanan Umum Dengan Metode Unit Cost Pada Universitas Islam Negeri Imam Bonjol Padang. Jurnal Ilmiah Universitas Batanghari Jambi, 20(3), 1093–1103. https://doi.org/10.33087/jiubj.v20i3.1102

Quesado, P., & Silva, R. (2021). Activity-based costing (ABC) and its implication for open innovation. Journal of Open Innovation: Technology, Market, and Complexity, 7(41), 1–20. https://doi.org/10.3390/joitmc7010041

Qurrotakyun, N. H., & Harahap, R. F. (2021). Implementasi Activity Based Costing System Dalam Menentukan Tarif Jasa Rawat Inap Rsui “Orpeha” Tulungagung. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 5(1), 36. https://doi.org/10.24912/jmieb.v5i1.9241

Rofiq, M., & Dewi, S. R. (2023). Cost Distortion and Profitability: Evaluating Activity-Based Costing Systems. Academia Open, 9(1), 1–12.

Rusdi, D. R. (2021). Peranan Penerimaan Negara Bukan Pajak dalam Pendapatan dan Belanja Negara. JISIP (Jurnal Ilmu Sosial Dan Pendidikan), 5(1), 77–85. https://doi.org/10.58258/jisip.v5i1.1645

Sahputra, R. D., & Hanum, Z. (2023). Analisis Penetapan COGM (Cost Of Goods Manufactured) Dengan ABC (Activity Based Costing) Sebagai Metode Pengukuran Harga Jual. Owner, 7(1), 423–434. https://doi.org/10.33395/owner.v7i1.1261

Sánchez-Rebull, M. V., Niñerola, A., & Hernández-Lara, A. B. (2023). After 30 Years, What Has Happened to Activity-Based Costing? A Systematic Literature Review. SAGE Open, 1–26. https://doi.org/10.1177/21582440231178785

Saputri, R. S. D. (2019). Pengaruh Kualitas Pelayanan dan Harga terhadap Loyalitas Pelanggan Grab Semarang Rini Sugiarsih Duki Saputri. CoverAge: Journal of Strategic Communication, 10(1), 46–53.

Shanmugam, J. K. (2022). A Critical Review on Activity-Based Costing Technique: Analysis of Abundant Countries. Journal of Entrepreneurship and Business, 10(2), 43–54. https://doi.org/10.17687/jeb.v10i2.923

Soedarsa, H. G., & Rosmiati. (2019). Penerapan Activity Based Costing System Dalam Evaluasi Penetuan Tarif Rawat Inap Pada Rumah Sakit GMC Taman Sari. Jurnal Akuntansi & Keuangan, 10(1), 165–175.

Susila, E. S., Sugiyanto, E., & Digdowiseiso, K. (2021). Pengaruh Efektivitas Pengelolaan PNBP terhadap Kinerja Keuangan di Badan Pengembangan dan Pembinaan Bahasa Tahun 2018-2020. Populis?: Jurnal Sosial Dan Humaniora, 6(2), 185–210. https://doi.org/10.47313/pjsh.v6i2.1040

Vanesa, D., Firman, F., & Mesta, H. A. (2020). Analisis Peningkatan Kualitas Pelayanan Pasien Menggunakan Metode SERVQUAL dan Importance Performance Analysis (IPA). Jurnal Kajian Manajemen Dan Wirausaha, 2(1), 28–35. https://doi.org/10.24036/jkmw0284900

Vieira, R. M., João, S., Online, A., Link, :, João, R. S., Correia, F., & Vieira, E. (2021). Importance-Performance Analysis: a management tool on health decision making. Journal of Statistics on Health Decision, 3(1), 1–5. Retrieved from https://proa.ua.pt/index.php/jshd/article/view/24673

Wibowo, P., Abimanyu, Y., Syafardi, H., Prabowo, M., & Indrawati, I. (2021). Pengaruh Belanja Pemerintah Pusat Terhadap Penerimaan Negara Bukan Pajak Pada Kementerian Negara/Lembaga Periode 2012-2017. Indonesian Treasury Review, 6(3), 227–245. https://doi.org/10.33105/itrev.v6i3.343

Wisudayati, T. A., Hidayat, D. C., & Sudrajat, D. J. (2019). Pengembangan Potensi PNBP dengan Logical Framework Approach: Studi Kasus Stasiun Penelitian Nagrak di Kabupaten Bogor, Jawa Barat. Jurnal Penelitian Kehutanan Wallacea, 8(2), 93–103.

Yamin, N. Y., Amir, A. M., & Angraini, M. (2018). The Management of Non-Tax Revenue: An Evaluative Review. 5th International Conference on Community Development (AMCA 2018), 231, 432–435. https://doi.org/10.2991/amca-18.2018.119

Yuhefizar, Y., Utami, D., & Sudiman, J. (2022). An Importance Performance Analysis (IPA) Model: Review E-government Web Portal Quality of Service. Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (ICAST-SS 2022), 30–34. https://doi.org/10.2991/978-2-494069-83-1_6