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All Journal Jurnal Kedokteran Brawijaya SALAM: Jurnal Sosial dan Budaya Syar-i JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo JASF (Journal of Accounting and Strategic Finance) Bioinformatics and Biomedical Research Journal
Fitriasari, Nikma
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Religion Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Study of Budget Efficiency Related to Covid-19 Hospitalization Claim Policy in X Hospital Malang: A Case Study Fitriasari, Nikma; Hariyanto, Engelbert; Kodriyah, Lailatul; Retno Suryaningati, Engelbertha; Silvaira, Natasya
Jurnal Kedokteran Brawijaya Vol. 33 Supplement 1 (2024)
Publisher : Fakultas Kedokteran Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jkb.2024.033.01.8s

Abstract

Coronavirus Disease 2019 (Covid-19) infection spread rapidly to more than 114 countries. Covid-19 spreading has a tremendous effect socially and economically, Indonesia included. Indonesian Government was issuing regulations about Technical Claim Instructions for anticipation. This Technical Claim Instruction was regulated on Keputusan Menteri Kesehatan (KMK) No HK 01.07/Menkes/238/2020, then renewed on KMK No HK.01.07/Menkes/446/2020. The purpose of this research is to analyze budget efficiency related to the change of Covid-19 hospitalization claim regulation. The research was done retrospectively, using secondary data such as claims and patient's medical records. Research conducted in October 2020 on X Hospital. The research sample used was every Covid-19 patient from March to September 2020 totaling 146. The data were analyzed using chi-square with the result showing that there is no correlation between changes of technical claim regulation with budget efficiency.
Redesigning Clinical Pathway of Elective Caesarean Section Using Activity-Based-Costing Reduce Exposure to Covid-19 Asjanti, Lidia; Fitriasari, Nikma; Djamhuri, Ali
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 1 (2021): JASF (Journal of Accounting and Strategic Finance) - June 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.145

Abstract

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 specialist, one anesthetist specialist, one outpatient installation nurse, one midwife, one inpatient installation midwife, and onenutritionist. 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, laboratoryexaminations, 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.
Co-Authors Agustina, Else Ali Djamhuri Amira, Hisan Arifianto, Dedy Asjanti, Lidia Bramantya Surya Pratama, Bramantya Surya Candradewi, Silvia Dina Rusdiana, Dina Dyah, Ninik Pujaning Ekasari, Putu Ayu Halim, Ratna Suryati Hapsari, Riva Redianita Hariyanto, Engelbert Harjayanti, Nofita Dwi Indriani, Wiwin Indriastutik, Nunung Lailatul Kodriyah Mulyatim Koeswo Ni Luh Putu Herli Mastuti Nugroho, Taufik Octavianus, Marshal Panca, Arvidareyna Prasanti, Ira Retno Suryaningati, Engelbertha Silvaira, Natasya Sunaryo, Nico Christian Supartiwi, Wiwik Tuti Hariyanto Yuliansyah, Navis Yuvita, Emilda