Jurnal Riset Akuntansi Aksioma Vol. 18, No. 2, Desember 2019 1 ANALISIS PENERAPAN ACTIVITY BASE COSTING SEBAGAI PENENTUAN TARIF JASA RAWAT INAP PADA RSUD NGIMBANG LAMONGAN TAHUN 2018 Indah Kurniyawati Universitas Islam Lamongan indah.kurnia5@gmail.com Mila Defi Anjani Universitas Islam Lamongan mila.defi@gmail.com Abstract The hospital earns income from inpatient services, which rates for inpatient services still use traditional cost methods that only use one scost driver, namely the number of hospitalization days. So it is necessary to apply the activity based costing method. This study uses a qualitative method. The results of the study concluded that the tariff calculation for inpatient services using the activity based costing method was different, namely for the activity based costing method VVIP and VIP gave smaller results, while the Class I, Class II and Class III calculations used the activity based costing method to produce greater than the rate determined by the hospital. With the difference for VVIP Class Rp.238,347.76, VIP Class Rp.56,947.5, Class I Rp.119,078.2, Class II Rp.237,764.1, Class III Rp.294,018. Keywords: activity based costing, cost driver,qualitative. Abstrak Rumah sakit memperoleh penghasilan dari pendapatan jasa rawat inap yang penentuan tarif jasa rawat inap masih menggunakan metode biaya tradisional yang hanya menggunakan satu scost driver yaitu jumlah hari rawat inap. Sehingga perlu diterapkan metode activity based costing. Penelitian ini menggunakan metode kualitatif. Hasil penelitian dapat disimpulkan bahwa perhitungan tarif jasa rawat inap menggunakan metode activity based costing terdapat perbedaan yaitu untuk metode activity based costing VVIP dan VIP memberikan hasil yang lebih kecil, Diterima : 15 November 2019 Direview : 3 Desember 2019 Diterbitkan: 31 Desember 2019