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Journal : International Journal of Health and Pharmaceutical (IJHP)

Activity Based Costing Method As The Basis For Determining Service Rates In The Radiology Unit At Royal Prima Hospital Medan Merrina Arts, Tricya; Novalinda Ginting, Chrismis; Ginting, Rapael
International Journal of Health and Pharmaceutical (IJHP) Vol. 3 No. 4 (2023): November 2023
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijhp.v3i4.218

Abstract

Determining the tariff for radiology examination services is a very important decision, because it can affect the profitability of a hospital. Activity Based Costing is a system of accumulating costs and charging costs to products using various cost drivers by tracing the costs of each activity and then tracing the costs from activities to products. The purpose of this study was to determine the application of the activity based costing method as an alternative to CT Thorax service rates in the radiology unit at RSU Royal Prima Medan. The data analysis technique used in this study is a non-statistical quantitative analysis technique. Data in the form of numbers obtained from RSU Royal Prima Medan which contains the calculations are then analyzed using the ABC (Activity Based Costing) Implementation theory. The results showed that the unit cost for CT Thorax examination in the radiology unit of RSU Royal Prima Medan using the activity based costing method was Rp. 1,646,693. The real cost of a CT Thorax examination at the radiology unit of the Royal Prima Medan General Hospital is Rp. 1,897,500. There is a difference in the cost of CT Thorax examination at the radiology unit of RSU Royal Prima Medan with unit costs using the activity based costing method and using real cost calculations at RSU Royal Prima Medan with a cost difference of Rp.250,809. The results showed that the unit cost for CT Thorax examination in the radiology unit of RSU Royal Prima Medan using the activity based costing method was Rp. 1,646,693. The real cost of a CT Thorax examination at the radiology unit of the Royal Prima Medan General Hospital is Rp. 1,897,500. There is a difference in the cost of CT Thorax examination at the radiology unit of RSU Royal Prima Medan with unit costs using the activity based costing method and using real cost calculations at RSU Royal Prima Medan with a cost difference of Rp.250,809. The results showed that the unit cost for CT Thorax examination in the radiology unit of RSU Royal Prima Medan using the activity based costing method was Rp. 1,646,693. The real cost of a CT Thorax examination at the radiology unit of the Royal Prima Medan General Hospital is Rp. 1,897,500. There is a difference in the cost of CT Thorax examination at the radiology unit of RSU Royal Prima Medan with unit costs using the activity based costing method and using real cost calculations at RSU Royal Prima Medan with a cost difference of Rp.250,809.
Comparative Analysis Of Service Quality On Patient Satisfaction Levels In Government And Private Hospitals In Medan City In 2022 Ayura, Bebie; Wahyuni Nasution, Sri; Ginting, Rapael
International Journal of Health and Pharmaceutical (IJHP) Vol. 4 No. 1 (2024): February 2024
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijhp.v4i1.251

Abstract

This study compares service quality to patient satisfaction in government and private hospitals in Medan City in 2022. This study used a survey method using a questionnaire as a data collection instrument. The research respondents were patients who used government and private hospital services. The data collected includes service quality dimensions, such as tangibles, reliability, responsiveness, assurance, and empathy. In addition, the data also consists of the level of patient satisfaction with the services provided by the hospital. Comparative analysis of service quality and patient satisfaction levels was carried out using appropriate statistical techniques, such as testing the difference between two groups of hospitals (government vs. private) using appropriate statistical tests. The results of this analysis will provide an understanding of the differences in service quality between government and private hospitals, as well as the related level of patient satisfaction. This research is expected to contribute to the development and improvement of health services in hospitals, especially in the city of Medan. The results of this study can also be input for hospital management to improve service quality and patient satisfaction. Thus, hospitals can provide better services and meet patient expectations to enhance the reputation and competitiveness of both government and private hospitals in Medan City. Especially in the city of Medan. The results of this study can also be input for hospital management to improve service quality and patient satisfaction. Thus, hospitals can provide better services and meet patient expectations to enhance the reputation and competitiveness of both government and private hospitals in Medan City. Especially in the city of Medan. The results of this study can also be input for hospital management to improve service quality and patient satisfaction. Thus, hospitals can provide better services and meet patient expectations to enhance the reputation and competitiveness of both government and private hospitals in Medan City.
Co-Authors Alma, Arlin Liliana Aminuyati Angin, Jerry Primsa Perangin- Ayura, Bebie Batu, Artosi Sumana Lumban Boas, Richie Ray Barry Chiuman, Veranyca Citra, Sri Ayuni Edlin, Edlin Fadilah, Mardi Fatmasari Bangun, Nita Fibrini, Dewi Gea, Lestin Ginting, Chrismis Novalinda Ginting, Tarianna Girsang, Ermi Hartono Hartono Hulu, Victor Trismanjaya Hulu, Viktor Trismajaya Hutabarat, Bartimeus Nicomama Hutagalung, Cantika Viona Adytia Hutagalung, Priscilla Grace J Johannes Bastira Ginting Jumiati Jumiati Kaban, Dhian Ladea Laurenxius, Vanessa Sinana Leslie, William Lister, Clarissa Lolenstine, Cherin Lumbantobing, Christina JRE. Manalu, Yuli Andriani Br Masryna Siagian Merrina Arts, Tricya Olidya, Desyoma Pakpahan, Eka Lolita Elivanti Panggabean, Endah Ansylla Pratiwi, Tari Dwi Putra, Onetusfifsi Putranto Manalu Putri, Nadya Nazimuddin S, Buenita Samosir, Frans Judea Santy Deasy Siregar Sari, Chairani Novia Sari, Fitri Iman Setiawan, Linda Novelgia Siagian, Masryna Siahaan, Perry Boy Chandra Siallagan, Gabriel Oktavianus Sibagariang, Eva Ellya Sijabat, Vina Helsa Laora Silalahi, Marling Isabella Simangunsong, Pahala Maringan J Simangunsong, Pahala Maringan J. Simanjuntak, Mafe Robbi Simanjuntak, Mafe Robby Simanullang, Andry Simbolon, Paska Yolastri Sinaga, Asina Br Sinaga, Megasilvia Siregar, Annisa Surto Syahputra, Ari Denggan Tampubolon, Roy's Grace Tarigan, Denada Br Tarigan, Ermilia Laurensya Tarigan, Nita Kastrina Wahyuni Nasution, Sri Widya Yanti Sihotang Wilvia, Wilvia Yulizal, Ok YUNI, YUNI Zahrani, Ashila Zendrato, Victorwan Novri