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Journal : WAL'AFIAT HOSPITAL JOURNAL

Analisis Biaya Berdasarkan Unit Cost pada Instalasi Rawat Inap Igusti, Nuryanggi; Amelia, A Rizki; Arman, Arman; Yusriani, Yusriani; Suharni, Suharni; Multazam, A M; Muchlis, Nurmiati
Wal'afiat Hospital Journal Vol. 6 No. 1 (2025): Wal'afiat Hospital Journal
Publisher : Rumah Sakit Ibnu Sina, Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/whj.v6i1.201

Abstract

Cost analysis serves as a critical tool for hospital management in evaluating the efficiency of resource utilization. One commonly employed method is unit cost analysis, which supports the assessment of service production processes, determination of break-even points, and formulation of strategic decisions related to service volume and cost control. This study aimed to analyze fixed costs, fixed operational (semi-variable) costs, variable operational costs, total costs, and unit costs in the Inpatient Unit of a Private Hospital in Makassar in 2023. This research adopted an operational research design with a descriptive quantitative approach. The population comprised all financial transactions at the hospital in 2023, with the sample including all transactions associated with inpatient services. The findings showed that the fixed cost amounted to IDR 5,216,229,922, fixed operational cost to IDR 2,811,580,099, and variable operational cost to IDR 3,727,281,560. Total costs, calculated using three different approaches, were IDR 2,915,361,139 (Total Cost I), IDR 1,136,844,781 (Total Cost II), and IDR 650,882,586 (Total Cost III). Unit costs based on the double distribution method were identified as follows: Super VIP – IDR 1,087,677; VIP – IDR 870,775; Class 1 – IDR 654,674; Class 2 – IDR 532,583; and Class 3 – IDR 330,577. The results indicated that unit costs exceeding service tariffs posed a risk of financial loss. Therefore, the study recommends the application of the Activity-Based Costing (ABC) method, the implementation of clinical pathways, and the development of superior service units. Hospitals are encouraged to conduct periodic unit cost analyses and to establish service tariffs rationally, grounded in the outcomes of cost calculations.
Co-Authors A, Aan Andrian Saputra A. Rezki Amalia AP A. Rizki Amelia A. Rizki Amelia A. Rizki Amelia A. Rizki Amelia AP A. Rizki Amelia AP Abna, Nurjannah Abna, Nurul Rafiqa Auliyah Achmad Noerkhaerin Putra Agustina Agustini, Tutik Ahmad, Mirna Ahri, Reza Aril Alatas, Idrus Alda Firzia Alfina Baharuddin Alfina Baharuddin Almaida Taurisa Alwi, Muhammad Khidri AM, Amran Rajak Amelia AP, A. Rizki Amelia, A Rizki Amelia, Andi Rizki Amir, Umair Al Amran Razak Amran Razak amrin Anas, Novita Sri Anas, Novitha Sri Andi M. A Yandini Andi Muhammad Multazam Andi Multazam Andi Rizki Amelia Andi Rizki Amelia Andri Anwar angriai, yayu Annissa Faradilla Anniza Fitrah Muhammad AP, A. Rizki Amelia AP, Andi Rizki Amelia AR, Armin Arifin, Hardiyanti Nur Arman Arman Arman Arman Arman Arman Arman Arman Arni Rizqiani Rusydi Arni Rizqiani Rusydi Azizah, Wafiq Khalifatul Aznira Nurul Hidayah Baharuddin Semmaila Baharuddin Semmaila Basir Palu Bimo Tejomukti Purwanto Burhanuddin Chalid, Lukman Darmianti Dhea Maharani Dian Ayu Lestari Dirgahayu Lantara Een Kurnaesih Eka Wahyuni Eka Wahyuni Elfandari, Enno Ella Andayanie Ervina Faisal AR Pelu, Muhammad Fatmah Afrianty Gobel Fauziah, Khafifahtul Feby Triadi Firzia, Alda Fitrauni, Rika Fratiwi, A. Fira H. M. Tahir Abdullah Haeruddin Haeruddin Haeruddin Haeruddin Haeruddin Haeruddin Haeruddin Hairuddin Hamzah, Wardiah Hariani Haruna, Ria Haerani Hasni Latif Hayatun Nufus Idham Idham Igusti, Nuryanggi Ikhram Hardi S Indah Faradiba Fitriana IRDAWATI Isma Hajriati Jasmin Ambar Labibah, Iffat Nurjihan Laksono Trisnantoro Liskha Ayuningrum Ludfia Ulfa M Ikhtiar Mansur Sididi Mansur Sididi Marjuni, Nurmaya Masriadi Mawaddah, Besse Mirna Ahmad Muh. Ikhtiar Muh. Rifo Rianto Muhammad Anugrah Pratama Muhammad Faisal AR Pelu Muhammad Ikhtiar Muhammad Kidri Alwi Muhammad Nusran Muhammad Tahir Abdullah Multazam, A M Multazam, Andi Multazam, Andi Muh. Nadya, Nur Nasrudin Nasrudin Andi Mappaware Nilam Sahratun Nadira Nisa, Azzahra Khaerun Nur Azizah Nur Azizah Fadilah Tunizah Nur Fadilla Nur Fitriany Sari Nur Khafifah Bardi Nur Setiawati Nuraeni Nuraeni Nurbaeti Nurbaety Nurbaety Nurfadilah, Dewi Nurfardiansyah Burhanuddin Nurgahayu Nurhaedar Jafar Nurhaedar Jafar Nurjannah Nurjannah Nurlena, Nurlena Nurul Kusumadewi Nurul Rahmayanty Nurul Susanti Nurul Susanti Nurwanah, Andi Nuryadin, Alfiyana Ramadhani Nusran, Muhammad Palu, Basir Paputungan, Ainun Putri Aighina Chikita Nanda Rahmayanti Tomasa Rahmayanty, Nurul Rahmi Fajarwati Rasyidin Abdullah Razak, Andi Yulinar Reza Aril Ahri Reza Aril Ahri Reza Aril Ahri Reza Aril Ahri Reza Aril Ahri Rezky Aulia Yusuf Rika Fitrauni Rizki Amelia S, Haeruddin Saman, Ulfa Hi Samsir, Afifah Anan Hardian Samsualam, Samsualam Samsuar Samsuar Sapriadin Saiful Seknun, Amina Shamad, Ishaq Shintia Novotna Katoda Sitti Patimah Sri Rahayu Suparman St. Nurchaliza Damayanti Pratiwi Sudirman, Farah Zhafirah Suharni A. Fachrin Suharni Suharni Sulastri, Armis Suleman, Jihan Friska Putriani Sumarni Sumarni Sundari Sundari Susanti, Anggriani Sutra, Ayu Syamsu, Awaluddin Taslim, Ali Akbar Triana Amaliah Jayanti Triana Amaliah Jayanti Triska Ayu Fitriani Triska Ayu Fitriani Triwahyuningsih, Triwahyuningsih Tsamara, Riqqah Ulfa Sulaeman Ummu Kalsum Muslimin Bando Wahyu Wira Utami, Wahyu Wira Wahyuddin, Ashabul Wahidhan Wiratman, Avita Paradita Yahya, Githa Nurfaridha Yoniko, Vivi Alvionita Yulfikasari YULIATI Yuliati - Yusriani, Yusriani yusuf, Muhammad Rizky adipratama Yusuf, Rezky Aulia Yusuf, Rezky Aulia Zahrawi Astrie Ahkam Zulfarhanah Andi Hamid