Kebijakan Penetapan Tarif Seksio Sesarea Tanpa Penyulit dengan Metode Activity Based Costing Berdasarkan ICD-9CM pada Jaminan Kesehatan Nasional di Rumah Sakit XY Kabupaten Kudus Tahun 2016

Widjayanto, Amirati Dwishinta W; Sudiro, Sudiro; Suryawati, Chiswardani

doi:10.7454/eki.v1i4.1782

Cited by 4 publications

(4 citation statements)

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“…This is also in line with the research conducted which examined the rates for Caesarean without complications at XY Hospital in Kudus Regency, from the results of the study it was found that there was a difference between the real costs incurred by the hospital and the standard INACBGs rates (Widjayanto & Suryawati, 2017). INACBGs rates cannot cover hospital expenses in providing Caesarean services without complications (Widjayanto & Suryawati, 2017) The concept of the Activity Based Costing (ABC) system is generally applied to increase the effectiveness and efficiency in the use of costs in various organizations, which is reflected in the creation of a cost system that refers to activities. For health organizations, this concept is very good to support the social mission they carry, because this concept will create efficiency and effectiveness in terms of cost consumption which Syntax Health Sains: Vol.…”

Section: Introductionsupporting

confidence: 81%

Comparison of Inacbgs, Hospital, Unit Cost Based on The Activity Based Costing Method Delivery at Class C Private Hospitals

Basya

Arrozi

Natsir

2023

JHS

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The era of the National Health Insurance (JKN) made hospitals have to make efficiency in their services, one of which is childbirth. Payment of BPJS Kesehatan through INACBGS is deemed insufficient to cover the hospital's profit margin. Moreover, the INACBGS rates is currently a rates product issued in 2016. It makes hospitals have to make efficient service rates so that they can develop their service quality and sustain them. Dinda Hospital is a class C private hospital with a business focus and BPJS Kesehatan patient care and has excellence in maternal care. The unit cost calculation technique using the Activity Based Costing (ABC) technique can provide an overview of rates efficiency. The purpose of this study was to compare the differences of 3 hospital rates, INACBGS rates, and ABC rates for normal delivery and caesarean section. Research is comparative analytic with cross sectional design. The clinical pathway is used to calculate ABC rates. The sample used was 30 samples of BPJS class 1 patients from each action (normal delivery and caesarean section) and the three rates were compared, namely hospital rates, INACBGS rates, and ABC rates using t-test dependent. Showed a significant difference in rates (p <0.005) between the INACBGS rate and the hospital rate for normal delivery (mean INACBGS 2,227,700, mean rate rs 5,491,462) and Caesarean (mean INACBGS 6,965,200, mean rate of rs. 6,557,208). there was a significant difference (p <0.005) between the hospital rate and the ABC rate for normal delivery (mean ABC rate 2,206,588) and caesarean section (mean ABC rate 4,328,672). The caesarean section rate is more profitable than normal delivery. Efficiency is needed so that the hospital can develop better services in the future

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Section: Introductionsupporting

confidence: 81%

Comparison of Inacbgs, Hospital, Unit Cost Based on The Activity Based Costing Method Delivery at Class C Private Hospitals

Basya

Arrozi

Natsir

2023

JHS

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“…In other study 11 , higher coverage of first-and second-class patients were able to cover third-class patient cost through activity-driven cost control. Factors affecting high treatment cost including length of treatment 12 , severity and accompanying diagnoses 13 , medical services reimbursement 14 , patient treatment class 15 , inappropriate insurance coding 16 , completeness of patient medical record 13 . In light of these factors, cost control could be applied through reduction of treatment length 15,17 , optimization of staff to patient ratio 16 , privately-funded VIP healthcare services 18 , and conducting medical treatments in accordance to clinical pathway 19 may allow hospitals to recover deficits caused by national healthcare system.…”

Section: Resultsmentioning

confidence: 99%

Analysis of Deficits in Total Knee Replacement Cases at Siti Fatimah Hospital, South Sumatera

Putra,

Simanungkalit,

Nugraha

2023

Jurnal Manajemen Kesehatan Indonesia

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Health is one of the basic human needs and is a right for every citizen that is protected by law. The form of the State's efforts in providing health services is by launching the National Health Insurance Program (JKN) through the Social Security Administration Agency. In practice, many cases experience a deficit related to costs incurred by the Hospital and costs obtained through INA-CBG's claims. The purpose of this study was to see if there were any adverse differences in the Total Knee Replacement case carried out at Siti Fatimah Hospital. This research was quantitative, descriptive research in hospital. Data collection was a total of 19 patients suffering from knee Osteoarthritis and who had to do Total Knee Replacement at Siti Fatimah Hospital from 2020-2023. The results of the study found that in every case of Total Knee Replacement the hospital always experienced a deficit. In average national healthcare system only reimbursed half of our cost. Further evaluation of INA-CBGs reimbursement scheme is necessary to ensure hospital to achieve ideal cost recovery when patients are treated.

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“…Activities in clinical pathways are cost objects used as the basis for calculating unit costs (Hidhayanto, 2009). The calculation of unit costs based on CP activities (CP costing) is an effort to control quality (Widjayanto et al, 2017). CP costing calculates the cost of each activity and resource.…”

Section: Introductionmentioning

confidence: 99%

“…The results of activity cost analysis using the ABC method can be used to redesign CP. ABC is a cost analysis method that supports cost control efforts (Cannavacciuolo et al, 2015;González et al, 2005) (Widjayanto et al, 2017). The ABC method increases resource management, promotes improved performance, identifies non-value added, motivates cost reduction, optimizes the use of resources, and improves organizational efficiency (Aurelia & Pujiyanti, 2017;Mehtap Aldogan et al, 2014;Surendra P. Agrawal et al, 1998) Non-value-added activities do not provide value to the customer or can be said as an activity that the customer does not require.…”

Section: Introductionmentioning

confidence: 99%

Redesigning Clinical Pathway of Elective Caesarean Section Using Activity-Based-Costing Reduce Exposure to COVID-19

Asjanti

Fitriasari

Djamhuri

2021

JASF

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This research objective is to discover non-value-added activities in the elective cesarean section (CS) clinical pathway (CP) through cost analysis using the ABC method and redesign elective CS CP at W Hospital. Activity-Based Costing (ABC) is an accounting system designed through activity management. The ABC system identifies all functions in the service process chain, calculates the activity costs, and assigns costs to cost objects, such as activity-based service products. This calculation method emphasizes the service process. The ABC method is seen as a unit cost calculation system that is suitable for hospitals. CP costing using the ABC method is a cost analysis using CP as the basis for service activities. The CP of Elective CS consists of various activities. This study used a case study approach. The eight informants were the head of finance, the head of medical services and support, one ob-gyn specialists, one anesthetist specialists, one outpatient installation nurse, one midwife, one inpatient installation midwives, and one nutritionist. The COVID-19 changed the procedures and influenced the activities of CS CP. The analyses were conducted using the ABC method and data triangulation. Non-value-added activities found were clinical assessment in the emergency room (ER), laboratory activities, and organic waste treatment. Non-value-added found in clinical assessment in the ER, laboratory examinations, and organic waste treatment. CP CS redesign consists of activities of admission, pre-operation, and post-operation, surgery, pharmacy, nutrition, medical records, laundry, billing, logistics, and management administration. The researchers suggest that W hospital should redesign elective CS CP activities to eliminate non-value-added activities.

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Kebijakan Penetapan Tarif Seksio Sesarea Tanpa Penyulit dengan Metode Activity Based Costing Berdasarkan ICD-9CM pada Jaminan Kesehatan Nasional di Rumah Sakit XY Kabupaten Kudus Tahun 2016

Cited by 4 publications

References 0 publications

Comparison of Inacbgs, Hospital, Unit Cost Based on The Activity Based Costing Method Delivery at Class C Private Hospitals

Comparison of Inacbgs, Hospital, Unit Cost Based on The Activity Based Costing Method Delivery at Class C Private Hospitals

Analysis of Deficits in Total Knee Replacement Cases at Siti Fatimah Hospital, South Sumatera

Redesigning Clinical Pathway of Elective Caesarean Section Using Activity-Based-Costing Reduce Exposure to COVID-19

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