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Analysis of Activity-Based Costing (ABC) Implementation For Inpatient Operational Cost Control in 2025 Ongky Harianto; Ermi Girsang; Sri Lestari Ramadhani Nasution
Jurnal Ners Vol. 10 No. 2 (2026): APRIL 2026
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jn.v10i2.57414

Abstract

Rumah sakit membutuhkan informasi biaya yang akurat untuk menetapkan tarif layanan, menyusun anggaran, dan mengendalikan biaya operasional. Pada RS Pratama Krayan, penetapan tarif rawat inap masih berisiko menimbulkan distorsi biaya karena belum sepenuhnya menggunakan pendekatan berbasis aktivitas.Penelitian ini bertujuan menganalisis penerapan Activity Based Costing (ABC) dalam pengendalian biaya operasional rawat inap di RS Pratama Krayan, Kalimantan Utara, Tahun 2025.Penelitian menggunakan metode deskriptif kuantitatif dengan pendekatan studi kasus. Data dikumpulkan melalui dokumentasi dan wawancara, kemudian dianalisis dengan tahapan ABC, yaitu identifikasi aktivitas, pengelompokan biaya ke dalam cost pool, penetapan cost driver, perhitungan tarif aktivitas, dan pembebanan biaya ke masing-masing kelas rawat inap untuk memperoleh unit cost. Hasil penelitian menunjukkan terdapat sembilan aktivitas biaya utama dengan total biaya operasional rawat inap sebesar Rp 2.744.000.000. Tarif aktivitas dihitung menggunakan cost driver berupa hari rawat inap, luas ruangan, dan konsumsi listrik. Perhitungan ABC menghasilkan unit cost rawat inap per hari sebesar Rp 179.494 pada kelas VIP, Rp 107.782 pada Kelas I, Rp 88.608 pada Kelas II, dan Rp 86.881 pada Kelas III. Seluruh hasil tersebut lebih rendah dibandingkan tarif yang berlaku, dengan penurunan sebesar 48,7% pada VIP, 46,1% pada Kelas I, 50,8% pada Kelas II, dan 42,1% pada Kelas III. Penerapan ABC mampu menghasilkan informasi biaya rawat inap yang lebih rinci, proporsional, dan transparan, sehingga dapat digunakan sebagai dasar evaluasi tarif dan pengendalian biaya operasional rumah sakit.
Family Approach and Spirituality to Support Drug Abuser Recovery Ali Napiah Nasution; Ermi Girsang; Imelda Lingga; Frans Judea Samosir
Jurnal Penelitian Pendidikan IPA Vol 9 No 10 (2023): October
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9i10.4637

Abstract

Indonesia is in a state of drug emergency, characterized by a high level of vulnerability and related crimes. Moreover, victims of drug abuse required assistance to recover from their substance abuse issues. Objective: The aim of this study was to analyze the influence of a family approach and spiritual experiences on the recovery process of individuals addicted to drugs in recovery centers in Medan. This research adopted a quantitative approach with cross-sectional design. A sample of 120 drug abusers was recruited using purposive sampling technique. Data was collected through questionnaires consisting of 20 items on the family approach, 20 items on spiritual experiences, and 32 items on drug use issues. Multiple linear regression analysis was conducted to examine the data. The findings revealed a significant influence of the family approach (p=0.024) and spirituality (p=0.000) on the improvement of the recovery process of individuals addicted to drugs undergoing recovery in Medan recovery centers. Most of them (55%) are in the state of contemplation. It is expected that the government maintain synergy and support the management of drug recovery centers, as well as social workers who have concern about drug abuse, along with families and the broader community, in order to effectively address this issue. 
Barriers to Stunting Intervention at a Community Health Center: A Qualitative Study Rapael Ginting; Ermi Girsang; Megasilvia Sinaga; Putranto Manalu
Jurnal Penelitian Pendidikan IPA Vol 9 No 10 (2023): October
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9i10.4656

Abstract

Stunting is one of Indonesia's most prevalent nutritional problems, with a prevalence rate of 24.4%. In Samosir Regency, the prevalence of stunting remains relatively high at 28.4%. Community health centers are crucial in the community's efforts to accelerate stunting reduction. This study aimed to explore the barriers a community health center faces in implementing the stunting reduction acceleration program. Method: Using a qualitative case study design, the study was conducted at Buhit community health center in Samosir Regency from August to December 2022. The key informants for this study included the community health center leader, head of administration, nutritionist, and midwife. Data were collected through in-depth interviews and document review. The results identified several barriers to the implementation of the Accelerated Stunting Reduction Programme. These barriers encompassed limited staff resources and concurrent positions, the availability and suitability of anthropometric tools, a lack of coordination in planning activities between management and program officers, families' fear of the negative stigma associated with stunting, and low levels of community participation. Farmers who do not comply with safe behavior will have a higher health risk because of the toxicity of pesticides that can be directly inhaled and enter through the pores of the farmers' skin
Evaluasi hambatan waktu penyediaan dokumen rekam medis elektronik di RS Murni Teguh Medan Sri Lestari Ramadhani Nasution; Hafiz Hawari Siregar; Maco Chan Adnan; Ermi Girsang
Jurnal Penelitian Pendidikan IPA Vol 9 No 12 (2023): December
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9i12.4670

Abstract

The impact of errors in storing medical records causes delays for officers in searching for medical record documents so that services at the polyclinic are hampered. It is necessary to control the incidence of incorrect insertion of medical record documents so that the incidence of incorrect insertion of medical record documents can be reduced. Electronic Medical Record (RME) is a form of health information service that is computerized and recorded. Health service facilities that implement RME in an effort to improve the quality and quality of services. This research is a qualitative research, case study design which aims to evaluate the timing of providing electronic medical record documents for outpatients at Murni Teguh Hospital. Determination of research subjects using purposive sampling technique. The research subjects consisted of the Director of Murni Teguh Hospital, the head of the Medical Record Installation as the main informant, the Patient Registration Officer, and 3 medical record staff as triangulation informants. In collecting data, researchers conducted in-depth interviews, direct observation and document studies. Data analysis was carried out using interactive models, data reduction processes, verification and drawing conclusions. In this study, it was found that the time required to provide electronic medical record documents for outpatients at Murni Teguh Hospital was a minimum of 4 minutes, a maximum time of 9 minutes with an average time needed to provide electronic medical record documents was 6.6 minutes. Obstacles encountered are errors during use, as well as HR who still do not understand the use of electronic medical record systems. By providing electronic medical record documents, the work of the patient medical record department becomes more efficient, makes it easier for officers to search for patient medical records and the benefits that patients get are shorter waiting times.
EVALUASI PELAYANAN JAMINAN KESEHATAN MELALUI MOBILE JKN DI POLI GIGI RUMAH SAKIT HAJI MEDAN TAHUN 2022 Sri Lestari Ramadhani Nasution; Ahmad Affandi; Ermi Girsang
Jurnal Penelitian Pendidikan IPA Vol 9 No SpecialIssue (2023): UNRAM journals and research based on science education, science applic
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9iSpecialIssue.4929

Abstract

Health service is a concrete form of public service. Mobile JKN is an application made by BPJS Health to make it easier for participants to obtain services. The aim of the research is to evaluate health insurance services through mobile JKN at the Dental Clinic of Haj Hospital Medan in 2022. The research method is qualitative and quantitative design (Mix Methode). The research was conducted at the Dental Polyclinic at Haji Hospital Medan in May 2023. A qualitative research sample of 10 participants came to dental polo, a quantitative sample of 100 respondents came to dental polo. Collecting data with questionnaires and in-depth interviews. The results of the study, the majority of respondents who came to the dental polyclinic were aged 36-45 years (late adulthood) totaling 26 respondents (26%), health insurance services through mobile JKN are not good enough (20-55) as many as 55 respondents (55%). Participants who haven't used mobile JKN don't even know about mobile, don't know the convenience with mobile JKN, don't know the benefits of mobile JKN, participants are not interested in using mobile JKN because they haven't received education about mobile JKN. Participants who use mobile JKN assume that the JKN car program is an application that is used to register for health services without having to come to the hospital, the JKN mobile application simplifies and reduces queues at the hospital so that participants also assume that mobile JKN helps in health services, using mobile JKN makes it easier and saves time as well as efficiently and effectively.
PENGARUH INFORMASI DAN MEDIA EDUKASI DALAM MENDUKUNG MANAJEMEN DIRI PENDERITA DIABETES MELITUS DI RSU ROYAL PRIMA MEDAN Juli Elisabet Mayen br Meliala; Albert Albert; Santy Deasy Siregar; Ermi Girsang
Jurnal Penelitian Pendidikan IPA Vol 9 No SpecialIssue (2023): UNRAM journals and research based on science education, science applic
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9iSpecialIssue.4935

Abstract

The purpose of this study is to determine the effect the need for information and educational media in supporting self-management of people with diabetes mellitusat RSU Royal Prima Medan. This type of research is a quantitative research with a cross sectional approach. The population in this study isout patient diabetes mellitusat RSU Royal Prima Medan from January 2022 to December 2022 who have been diagnosed based on criteria totaling 548 patients. Sampling used the Taro Yamane formula with a total sample of 100 samples. Data analysis in this study used univariate analysis and bivariate analysis. The research results show that the majority of diabetes mellitus patients in this study were aged 31-40 years and the majority of patients were male, the quality of self-management of people with diabetes mellitus at RSU Royal Prima Medan was good for 89 patients and 11 patients who were not good, Information needs play a role and influence in supporting self-management of people with diabetes mellitus at RSU Royal Prima Medan p value <0.05, educational media play a role and influence in supporting self-management of people with diabetes mellitus at RSU Royal Prima Medan p value <0.05. Suggestions for RSU Royal Prima Medan should be to maximize all forms of educational activities as well as information regarding self-management of people with diabetes mellitus, such as routinely giving seminars to people with diabetes mellitus on how to maintain good self-management for people with diabetes mellitus
Analysis of the Implementation of Infection Prevention and Control (PCU) Program in the Inpatient Room Sri Lestari Ramadhani Nasution; Febby Maulina; Ermi Girsang
Jurnal Penelitian Pendidikan IPA Vol 9 No SpecialIssue (2023): UNRAM journals and research based on science education, science applic
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9iSpecialIssue.4958

Abstract

This study aims to analyze the application of the infection prevention and control program (PCU) in the inpatient room of the Meuraxa Regional General Hospital, Banda Aceh City. This research is an observational analytic study with a cross-sectional approach with a total sample of 184 respondents who are permanent nurses in the inpatient room of the Meuraxa Regional General Hospital, Banda Aceh City. This study used primary data through distributing questionnaires which were conducted in July 2023. Correlation analysis used statistical contingency coefficient tests and Multiple Logistic Regression tests on multivariate variables. The results showed that gender (p=0.033), age (p=0.004), and length of work (p=0.024) had a correlationwith the implementation of the PCU program in the inpatient room.The Multiple Logistic Regression Test showed that the implementation of the PCU program was 2.79 times higher for female respondents and2.37 times higher implemented at age26 - 35 years. This study shows that gender, age, and length of work have a significant correlationby implementing an infection prevention and control program (PCU) in the inpatient room of the Meuraxa Regional General Hospital, Banda Aceh City.
ANALISA PENGGUNAAN TERAPI ANTIBIOTIK PADA PASIEN BEDAH DI Rumah Sakit ROYAL PRIMA MARELAN Nurul Apla Wizaya Syahputri; Ermi Girsang; Ali Napiah Nasution
Jurnal Penelitian Pendidikan IPA Vol 9 No 12 (2023): December
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9i12.5419

Abstract

The use of antibiotics in surgical patients aims to reduce Surgical Site Infection (SSI) so that it can reduce the number of patient admissions to hospital. Fully used antibiotics in patient’s cancontributes to the spread of antibiotic resistance, so it is necessary to evaluate the use of antibiotics in hospitals.Quantitative and qualitative assessment of antibiotic use is an important metric in evaluating rational antibiotic prescribing and controlling drug resistance. This study aims to evaluate the use of antibiotics in surgical patients at Royal Prima Marelan Hospital based on assessing the quantity and quality of use. This research is a retrospective study using an observational-analytic design using a quantitative and qualitative approach with secondary data referring to the medical records of 200 surgical patients who received antibiotic therapy and were treated at the Royal Prima Marelan Hospital in the period June - November 2022. Quantitative analysis was carried out using the method ATC/DDD and qualitative analysis using Gyssens criteria. Correlation analysis uses the contingency coefficient statistical test. The results of the quantity of antibiotic use show that the total DDD/100 patient-days value is 77.6 and the quality of antibiotic use using the Gyssens criteria is appropriate/rational, with the most widely used antibiotic being ceftriaxone and the majority of patients' length of stay being ≤ 7 days. This research shows that age (p=0.761), gender (p=0.920), and quality of antibiotic use (p=0.610) do not correlate with length of stay in surgical patients at Royal Prima Marelan Hospital for the period June - November 2022.
Analysis of Dry Food Ingredients Procurement Model Based on EOQ (Economic Order Quantity) at the Nutritional Installation Elsi Rahmini; Ermi Girsang; Santy Deasy Siregar
Jurnal Penelitian Pendidikan IPA Vol 9 No SpecialIssue (2023): UNRAM journals and research based on science education, science applic
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9iSpecialIssue.5860

Abstract

Nutritional problems in hospitals are assessed according to individual conditions which directly or indirectly affect the healing process. The trend of increasing cases of nutrition-related diseases in all vulnerable groups, from pregnant women, babies, children, teenagers, to the elderly, requires special nutritional management. Therefore, quality food/nutrition services or administration are needed to achieve and maintain optimal nutritional status and accelerate healing. This research is viewed from the intervention carried out on the research object, which is pre-experimental research using descriptive evaluative methods, observational approaches and interviews. The results of this research show that the ratio of procurement of dry food ingredients at the Nutritional Installation of RSUP H. Adam Malik Medan is efficient. It is proven that the TOR value obtained is 1.79, which means that the stock of dry food ingredients is used and updated properly, so that the supply is sufficient to meet patient needs and prevent excessive overstocking
Development of a Subjective Workload Assessment Technique Model as an Effort to Improve Performance Nurse in Home Inpatient Room Royal Prima Hospital Ali Napiah Nasution; Muliate Tarigan; Ermi Girsang
Jurnal Penelitian Pendidikan IPA Vol 9 No SpecialIssue (2023): UNRAM journals and research based on science education, science applic
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9iSpecialIssue.6134

Abstract

It is hoped that the performance of all medical and non-medical personnel at the Hospital will be in top condition. Nurses are expected to provide good service. This research aims to develop a subjective workload assessment technique model as an effort to improve the performance of nurses in the Inpatient Room at Royal Prima Hospital. This research is a quantitative study with a cross sectional study design which was carried out in the inpatient ward of the Royal Prima Hospital from June to July 2023. The population was 120 people. Respondents who were selected (inclusion) or excluded through the selection process were those who had more than 3 months of experience working in a care unit or related work. Data were analyzed univariate, bivariate and multivariate. The results of the research show that there is an influence of time pressure, working hour schedules, multiple roles, revetitive action on improving the performance of inpatient nursing personnel which is subjectively reasoned by inpatient nurses at Royal Prima Hospital. The variable that has the most dominant influence is the dual role variable.The suggestion of this research is that the health service should provide input in the context of continuous guidance to hospitals, especially in managing hospital management to improve better performance.
Co-Authors Ahmad Affandi Ahmad Fuadi Nasution Ahmad Raif Albert Albert Aldi Tambunan Ali Napiah Nasution Amalia Hasibuan Aparna dutt Arum Grahini Kusumadewi Astari Wardiah Axel Valerian Ayu Anggraini Bangun Batara Sanjaya Harahap Candra Ahmadi Cendy Juliana Chairunnisa Nasution Chandra Susanto Chrismis Novalinda Ginting Christine Yennyanti Cindy Stefanie Sinaga Cory Oriensia Siahaan Cyintia Ginting Dio Damara Handoyo Dwi Apriany Edy Fachrial Efratiwi Marpaung Eka Lolita Pakpahan Elis Anggeria Elsi Rahmini Erna Dame Juliyanti Sihombing Ervineco Limestan Evelyn Angie Fadillah, Qori Febby Maulina firdha amelia Fithri Ananda Frans Judea Samosir Friska SR Gempita cahya aulia tambunan Hafiz Hawari Siregar Hainun Nisa Hartono Hartono Helga Kurniawati Tandungan I Nyoman Ehrich Lister I. Nyoman Ehrich Lister IKHTIARI, REFI Imelda Lingga Ira Gracela irza Haicha Pratama Jeri Yuliansyah Jerry Fidelio Susanto Johannes Bastira Ginting Juli Elisabet Mayen br Meliala kewin gozali Khainir Akbar Landi Kurnia Daeli Linda Chiuman Maco Chan Adnan Mangatas Silaen Masryna Siagian Megasilvia Sinaga Muhammad Anugerah Ramadhan Hasibuan Muhammad Maulidin Muhammad Rinaldy Muliate Tarigan Nadya Nazimuddin Putri Nasution, Ali Napiah Nurhafizah Nurhafizah Nurul Apla Wizaya Syahputri Ongky Harianto Oscar Dirgantara Putranto Manalu Randa Aqila Lubis Rapael Ginting Resmi Pangaribuan Restin Julianti Zebua Riri Virzan Putri Robertus Idealistis Bago Ronel Polin Sihombing Santy Deasy Siregar Saud Parulian Harianja sayra nadhifa Sri Lestari Nasution Sri Lestari Rahamdhani Nasution Sri Lestari Ramadhani Nasution Sri Rezeki Susi Susanti Tan Suyono Tiara Nabila Nabati Tri Suci Vermona Marbun Wahyu Widowati Widiya Nisa Widya Yanti Sitohang Yogie Chandra