Analisis Biaya Satuan (Unit Cost) Dengan Metode Activity Based Costing (ABC)

Abstract

Sick is a condition that can not be separated from a person lives, can lead to a change of physical appearance, mental, and social. One of the changes caused by the sick is physical disability. Physical changes, the feeling of low self-esteem and a social discriminatory are the effects of physical disability. Based on a latest survey, someone with physical disability had a problem in health status which was low. Low health Status could be affected by differences in perception of the concept of healthy and sick. People often assume the disabled as a sick person. The assumption would indirectly affect the concept of disabled people about the condition of his health which would affect in the efforts of health seeking behavior. The type of this research is phenomenological. Data were collected by conducting in-depth interviews about the characteristic, perception of health-sick, and health seeking behavior among disabled and supported with observation and documentation. The sampling technique used was purposive sampling and obtained 4 informants. Data analysis technique used was triangulation sources. Based on the result of in-depth interview, People with disabilities look healthy focused on condition of mentally healthy and sick was just present condition they were not capable of doing the activity not because disability owned. Based on this fact, it is necessary to be notified to the public that a physical disability is not equal to sick and need more further analysis about people with disabilities’ healthy needs.