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All Journal Indonesian Journal of Global Health research Indonesian Journal of Global Health Research
Rahmat Bahtiar
Universitas Mulawarman
Education Health Professions Languange, Linguistic, Communication & Media Nursing Public Health

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Analysis of Activity Based Costing (ABC) Calculations in Services Hemodialysis at the Kudungga Regional Hospital Dialysis Unit Dwi Astuti Noor Wijayanti; Ratno Adrianto; Iwan Muhammad Ramdam; Irfansyah Baharuddin Pakki; Iriyani Kamaruddin; Rahmat Bahtiar
Indonesian Journal of Global Health Research Vol 7 No 5 (2025): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/ijghr.v7i5.6871

Abstract

Hemodialysis is a kidney replacement therapy where blood from outside the body is filtered by a machine. The provision of hemodialysis services currently still uses the old rates and is considered not to provide profits for hospitals, so good calculations are needed as a form of efficiency in financing hemodialysis procedures in hospitals, especially in the JKN era. Hospitals will receive comprehensive information on shopping costs, unit cost calculations and action suggestions in accordance with applicable rates. The study was carried out with the aim of finding out the unit cost rates for hemodialysis services in the Kudungga Regional Hospital Dialysis Unit using the Activity Based Costing (ABC) method and comparing them with INA-CBGs rates and hospital rates. This research uses a descriptive and quantitative approach. Unit costs for dialysis units and cost analysis using the Activity Based Costing (ABC) method approach are the main subjects of this research. This research is based on all financial balance data for hemodialysis services at the Kudungga Regional Hospital Dialysis Unit. The unit cost of hemodialysis can be determined by tracing the costs related to the hemodialysis cost center as a production center and other elements that support this action. The data will be grouped into fixed costs, semi-variable costs and variable costs, then included in direct costs, indirect costs, overhead and unit cost calculations using the Activity Based Costing (ABC) method. The research results show that the unit cost calculation for hemodialysis based on the Activity Based Costing (ABC) method is IDR 1,397,627.79. Meanwhile, the Kudungga Regional Hospital rate is only IDR 1,258,300, the hospital rate only meets 90.03% of the unit cost using the ABC method. Meanwhile, when compared with the INA-CBGs tariff, which is IDR 921,300, the INA-CBGs tariff only meets 65.92% of the unit cost using the ABC method. Things that influence are direct costs, indirect costs and the number of hemodialysis procedures.
Calculation Rational Rates Based on Unit Costs Compared to Kudungga Hospital Surgical Instalation Rates Endah Dwi Setianingtyas; Ratno Adrianto; Iwan Muhamad Ramdan; Irfansyah Baharuddin Pakki; Iriyani Kamaruddin; Rahmat Bahtiar
Indonesian Journal of Global Health Research Vol 7 No 5 (2025): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/ijghr.v7i5.6872

Abstract

Hospitals that have carried out unit cost calculations can find out how much they are spending, so that the hospital can know if waste occurs. This is because the costs incurred by one hospital will be different from those incurred by another hospital, even though the hospital is in the same type of hospital. Apart from that, the results of unit cost calculations can also be used as a basis for decision making to improve hospital quality and quality. The aim of this research is to calculate rational rates for types of surgery using the multiple distribution method, then compare them with hospital rates for general surgery rates at the Central Surgical Installation of Kudungga Sangatta Regional Hospital. This study is a comparative descriptive quantitative analytical study to compare the rational rates of types of operations (special, special, major, major, and medium cito operations) in the general surgery group during the period of 2023 with the rates of general surgery operations at the Central Surgery Installation of Kudungga Sangatta Regional Hospital with a sample population of all 340 patients using BPJS insurance who received general surgery operations. The results of the research show that the rational rates obtained for special CITO operations are IDR 14,094,633, special operations IDR 12,383,431, large CITO operations IDR 5,262,904, large operations IDR 6,775,203, and medium operations IDR 3,858,857. Rational rates are higher than hospital rates, except for major CITO surgery rates. Therefore, when determining hospital rates, it is necessary to consider unit cost analysis so that hospital operational costs can be efficiently spent.
The Influence of Quality of Work Life (QWL) on Employee Performance Through Organizational Citizenship Behavior (OCB) in the Emergency Department Nafira Junaedi; Rahmat Bahtiar; Riyan Ningsih; Indah Puspitasari; Irfansyah Baharuddin Pakki; Akhmad Azmiardi
Indonesian Journal of Global Health Research Vol. 7 No. 6 (2025): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/ijghr.v7i6.961

Abstract

Achieving good employee performance requires a positive and conducive Quality of Work Life (QWL), which in turn enhances employees Organizational Citizenship Behavior (OCB) at Hospital X in Samarinda. Therefore, employees with high QWL and OCB are needed to improve hospital services. The purpose of this study is to determine and analyze the influence of Quality of Work Life on employee performance through Organizational Citizenship Behavior (OCB) as an intervening variable.This research is a quantitative study using an observational approach with a cross-sectional design. Primary data were collected through questionnaires distributed to 138 employees in the Emergency Department of Hospital X in Samarinda. Data were analyzed using SmartPLS 4.0 software.The results showed that the p-value of the Quality of Work Life variable was 0.00 < 0.05, indicating that QWL has a direct and positive effect on employee performance with a coefficient of 0.409 (40.9%). The p-value for QWL was 0.000 < 0.05, meaning QWL has a direct and positive effect on Organizational Citizenship Behavior with a coefficient of 0.611 (61.1%). The p-value for OCB was 0.000 < 0.05, indicating that OCB has a direct and positive effect on employee performance with a coefficient of 0.421 (42.1%). The p-value for QWL was 0.000 < 0.05, showing that QWL has an indirect and positive effect on employee performance through OCB with a coefficient of 0.257 (25.7%).It is recommended that the management of Hospital X in Samarinda improve employee performance by enhancing the Quality of Work Life first or through the development of Organizational Citizenship Behavior.
Co-Authors Adrianto, Ratno Akhmad Azmiardi Dwi Astuti Noor Wijayanti Endah Dwi Setianingtyas Indah Puspitasari Iriyani K Iwan Muhamad Ramdan Iwan Muhammad Ramdam Masruroh1,2, Ah Yusuf3 , Nikmatur Rohmah4, Irfansyah Baharudin Pakki5 , Anita Dewi Prahastuti Prasojo6 , Qurnia Andayani1 , *Agung Dwi Laksono7 Nafira Junaedi Riyan Ningsih