Tujuan penelitian ini adalah untuk membantu rumah sakit dalam mengurangi distorsi biaya yang terjadi dengan cara membuatkan perhitungan tarif kamar rawat inap menggunakan sistem ABC. Metode penelitian ini adalah kualitatif dengan wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa rumah sakit menetapkan tarif jasa rawat inap dengan mempertimbangkan harga pasar, keadaan ekonomi masyarakat, dan kepantasan. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan hasil perhitungan antara yang telah diterapkan oleh rumah sakit dengan perhitungan menggunakan sistem ABC. Perbandingan HPP tidak dapat diidentifikasi dikarenakan rumah sakit tidak dapat mengetahui secara pasti HPP yang dibebankan atas tarif jasa rawat inapnya. Sedangkan tarif jasa rawat inap mengalami overcosting untuk kelas rawat inap VVIP, kelas II, dan kelas III, memberikan hasil undercosting untuk kelas rawat inap VIP A, VIP B, dan kelas I. Selisih terjadi karena perbedaan metode perhitungan dimana RSUI “Orpeha” Tulungagung menggunakan sistem biaya perkiraan sehingga perhitungan menjadi kurang akurat. Dengan adanya penelitian ini, penulis menyarankan agar pihak manajemen rumah sakit dapat melakukan evaluasi terhadap penetapan tarif dan mulai memperhitungkan untuk menggunakan sistem ABC.  The objective of this study is to help the hospital lowering the distortion by calculating the inpatient room costs using the ABC system. The method used in this research is qualitative with the data collection done through interviews and documentation. The results of study indicate the hospital set costs for inpatient services by considering market price, economic situation of the community, and appropriateness. The results of the study show that there are differences of costs that have been applied by hospitals, with the ones calculated using the ABC system. The difference in COGS could not be identified because the hospital could not know for certain the COGS charged for its inpatient services. While inpatient services costs experienced an overcosting for inpatient classes VVIP, class II, and class III, experienced an undercosting for inpatient classes VIP A, VIP B, and class I. The difference occurred due to differences in calculation methods where Islamic General Hospital "Orpeha" Tulungagung used an estimated cost system, making the calculation less accurate. With this research, the researcher suggests the hospital's management to evaluate the costs setting and start to calculate the costs using the ABC system.

This article intends to review the theoretical aspects and current research on agency theory. It aims to explore the main ideas, problems, and issues related to agency theory through a survey of the current literature. Agency theory is caused by agency relationships and information asymmetry which causes agency problems and agency costs. This article not only categorizes agency problems into six categories representing various concepts and problems but also solutions offered related to agency theory research over the last five years. This literature survey will enlighten practitioners and researchers in understanding, analyzing, mitigating agency problems, and guiding future research on agency theory.AbstrakArtikel ini bermaksud untuk meninjau aspek teoretis dan riset terkini tentang teori keagenan. Hal ini bertujuan untuk mengeksplorasi ide-ide utama, masalah, dan isu-isu yang terkait dengan teori keagenan melalui survei literatur saat ini. Teori keagenan disebabkan oleh hubungan keagenan dan asimetri informasi yang menyebabkan masalah keagenan dan biaya keagenan. Artikel ini tidak hanya mengkategorikan masalah keagenan ke dalam enam kategori yang mewakili berbagai konsep dan masalah tetapi juga menawarkan solusi terkait dengan riset teori keagenan selama lima tahun terakhir. Survei literatur ini akan mencerahkan praktisi dan peneliti dalam memahami, menganalisis, mengurangi masalah keagenan, dan membantu memandu riset selanjutnya tentang teori keagenan.

Effective implementation of CSR programs is expected to provide long-term bene-fits and is continuous. The purpose of this research is to formulate a model for im-plementing a sustainable CSR program. This study uses a descriptive method with a qualitative transcendental phenomenological approach that aims to, obtain in-depth and pure information from the object of research related to the implementa-tion model of sustainable CSR programs. The results of this study show the imple-mentation model of sustainable CSR programs that continuously provide benefits to the community and the company. Building a sustainable CSR program is carried out through the implementation of appropriate programs against targets and tar-gets, directed at community problems. The alignment of the program model given with problems in the community and can touch the root of these problems directly. He considered every triple bottom line element in the program implementation. The sustainability of the CSR program indirectly involves the active participation of the community and the company carries out a series of directed, systematic and planned management activities. Moreover, sustainable CSR programs cannot be separated from interference or support from the government and universities.

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The globalization of the labor market led to increased labor competition in the country. The influx of foreign workers makes domestic workers have to prepare themselves to be able to compete competitively. To win the competition, the labor must have the competency certification required by labor users. This competency certification is issued by a competent certification body. Competency certification covers various fields, including competencies in the field of accounting, which has an important role in the company as the party responsible for preparing financial statements. The need for competency information underlies the Community Service team majoring in Accounting to socialize how the mechanisms and techniques to obtain Accounting Technician competency certification. This socialization was packaged in a Webinar forum which invited 21 participants who are members of the Malang City Economics MGMP. This activity provides benefits, including providing solutions to improve the understanding and capabilities of Accounting Teachers, one of which is through training and mentoring by parties experienced in Accounting Technician Professional Certification; provide easy-to-understand training on Accounting Technician Professional Certification and provide tips and tricks for facing the Accounting Technician Competency Test; increase the motivation of the Accounting Teacher to provide training and understanding to students in preparing for the Accounting Technician Competency Test.