Costing Information System Design for a Clinic Registered as a First-Degree Healthcare Provider (Case Study: Ismal Medika Health Clinic)

Abstract

This study aims to analyze and design a costing information system for Ismail Medika Health Clinic, registered as a first-degree health clinic in Badan Penyelenggara Jaminan Sosial or BPJS (the Indonesian Social Insurance Administration Organization). The Indonesian Ministry of Health suggests that healthcare providers need to contain their costs and at the same time maintain health care delivery quality. But since the clinic did not have a costing system, the manager could not obtain relevant and reliable patient care cost information, such that costs became untraceable. This case study uses a qualitative method. Data was acquired by interviews, document analysis, and observation. We used activity-based costing (ABC) as a healthcare cost allocation method. The framework for the application of systems technique (FAST) method was used to analyze and design the system requirements. The results of this study are the system logical design models that emerged into the clinic costing information system. Following the logical models results, the system then needed to be physically developed and will be used by clinic continuously for cost containment and other cost information-based decision making.