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This study aims to analyze the calculation of Medical check-up service rates using the Activity Based Costing System. The object of research is the Medical Check-Up Service of Bhayangkara Tk.I Pusdokkes Polri Hospital Jakarta. This type of research uses descriptive research. Data was collected through observation, interviews, and documentation. The research shows that the calculation of the cost of the currently used method is different compared to the Activity-Based Costing method. The Activity-Based Costing method is more accurately used in determining the Medical Check Up service rate because the Medical Check-Up service has activities as a reference in determining the examination rate.
Pujiati et al. (Mon,) studied this question.