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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.
Analysis of Factors Affecting Job Satisfaction and Performance of Specialist Doctors Samsinar Basri; Ratno Adrianto; Irfansyah Baharuddin Pakki
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.v7i5.6935

Abstract

There are many patient complaints regarding the performance of specialists at Kudungga Hospital. This is shown in accordance with the results of patient satisfaction surveys conducted in 2020 and 2021. From the satisfaction survey, it was concluded that the patient's complaint was the behavior of doctors who often arrived late so that the polyclinic schedule was not on time. The purpose of this study is to analyze factors related to job satisfaction and performance of specialist doctors at Kudungga Regional Hospital, East Kutai Regency.The type of research used is observational with a cross sectional design, namely a study that explores information about the phenomenon of work dissatisfaction of Specialist Doctors at Kudungga Sangatta Hospital and then analyzes the dynamics of the correlation between phenomena, between the independent variable and the dependent variable can be how far the influence between the independent variable on the dependent variable. The population and sample in this study were 30 specialist doctors who actively worked at the Kudungga Sangatta Regional General Hospital. Data collection was carried out by distributing questionnaires and collecting secondary data in the form of OPPE specialist doctors and And data analysis was carried out using univariate and bivariate analysis using the Spearman Rank test. There is a relationship between work environment conditions and promotion opportunities with job satisfaction of Specialist Doctors. Based on the results of data analysis and discussion, it can be concluded that factors related to specialist doctor job satisfaction consist of work environment conditions and promotion opportunities. The variable most closely related to specialist doctor job satisfaction is work environment conditions, which has an R value of 0.689 (a strong correlation).
Analysis of Factors Affecting Antiretroviral Adherence in HIV/AIDS Patients Mochamad Makin; Irfansyah Baharuddin Pakki; Akhmad Azmiardi; Ratno Adrianto; Yadi Yadi; Ida Ayu Indira Dwika Lestari
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.v7i5.6944

Abstract

Human Immunodeficiency Virus (HIV) remains a major global public health issue, with antiretroviral (ARV) therapy playing a critical role in its management. Adherence to ARV therapy is essential to suppress viral load, prevent drug resistance, and improve the quality of life of people living with HIV/AIDS (PLWHA). However, cases of non-adherence persist. At RSUD A. Wahab Sjahranie, a referral hospital in East Kalimantan, 16% of patients have been found to be non-adherent to their ARV medication. Ensuring adherence is vital to avoid complications and prevent HIV transmission. This study aims to identify and analyze the factors influencing ARV adherence among HIV/AIDS patients at the Anyelir Outpatient Clinic, RSUD A.W. Sjahranie, Samarinda. This study employed a quantitative analytical approach with a cross-sectional design. It involved 106 HIV/AIDS patients who were actively receiving antiretroviral therapy (ART). The independent variables included knowledge, self-efficacy, duration of therapy, side effects, family support, social support, and healthcare staff attitude. Data were collected using a structured questionnaire administered directly to respondents and supported by secondary data from medical records. A total sampling technique was applied, and data were analyzed using chi-square tests and logistic regression at a 95% significance level. A total of 85.8% of respondents were classified as adherent to ARV treatment. Bivariate analysis showed that knowledge (p = 0.019), family support (p = 0.018), social support (p = 0.011), healthcare staff attitude (p = 0.006), and self-efficacy (p = 0.002) were significantly associated with ARV adherence. Multivariate analysis identified family support (OR = 4.275), healthcare staff attitude (OR = 6.834), and self-efficacy (OR = 20.241) as the most influential factors. Knowledge, side effects, family support, social support, healthcare staff attitude, and self-efficacy are significant determinants of ARV adherence among PLWHA. Among these, self-efficacy emerged as the most dominant factor.