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Journal : Journal of Social Research

Radiology Service Tariff Calculation Model Using the Activity Based Costing (ABC) Method at Naibonat Regional Hospital, Kupang Regency Simeon Alfredo Tabe Doa; Leny Latifah; Siti Masrochah
Journal of Social Research Vol. 2 No. 11 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i11.1524

Abstract

Determination of health service tariffs also determines optimal health service outcomes. Determination of radiology examination rates at Naibonat Hospital until 2023 still refers to Regional Regulation No. 5 of 2012 concerning public service fees, where the determination of fees still uses the conventional calculation system, and there are changes in image processing modalities, tools, and materials used, this demands a rate adjustment. Calculation of rates using the Activity Based Costing (ABC) method, can be a solution to determine more accurate rates, supported by Pramawati's research (2021) which shows the results of determining rates are more accurate using the ABC method. The purpose of this study was to calculate the tariff pattern for radiological examinations at Naibonat Hospital using the ABC method and obtain an accurate tariff calculation model for radiological examinations. This research is a descriptive explorative study, with a quantitative approach using numerical data which aims to calculate a unit cost-based examination rate model by implementing an Activity Based Costing system on ultrasound examination of the abdomen, chest x-rays, abdomen, skull, and extremities. The data obtained was then subjected to qualitative analysis to obtain the steps for calculating tariffs using the ABC method. The results of this study indicate that the calculation model for radiological examination rates using the ABC method is valid. To find rates, first, determine the basic rate with the formula unit cost = direct cost + overhead, the results obtained are then calculated. Examination rates = cos unit + hospital services, so the examination rates at the Radiology unit of Naibonat Hospital, namely abdominal USG Rp 242.036, photo thorax Rp. 116,995, photo abdomen Rp. 150,321, photoskull Rp. 153,262, and a photo extremity Rp. 121,409.
Co-Authors Agustina Dwi Prastanti Aisyah Amalia Dewita Rachmani Alamsyah, Muhammad Indra Wahyu Amnesti, Merry Ardi Soesilo Wibowo Arie Soewondo Ary Indra Wicaksono Ary Kurniawati Ary Kurniawati Asharul Fahyudi Atin Nikmawati Ayu Mahanani Bagus Abimanyu Bambang Satoto Bambang Satoto, Bambang BE, Marsum Catharina R., Celine Darmini Darmini Darmini Darmini Darmini Darmini Dartini Dartini Dartini Dartini, Dartini Dewi Susanto, Revina Dimas Prakoso Dimas Prakoso Donny Kristanto Mulyantoro Donny Kristanto Mulyantoro Dwi Rochmayanti Dwi Rochmayanti Edy Susanto Edy Susanto edy susanto Emi Murniati Endriasari, Endriasari Erfansyah, Muhammad Fadhilah, Isnaini Qori Fadhilah, Isnaini Qoriatul Farid Agusyahbana Farid Agusyahbana, Farid Fatimah Fatimah Fatimah Fatimah Fitri Agustina Fransisca Palupi Julanita Gatot Murti Wibowo Golo, Zefan Adiputra Hadisaputro, Suharyo Hadisaputro Handi Sumarsono Hengky Saefulloh IM Dwitya Surya Wrddhi Putra Indah Naryanti Irmawati Irmawati Irwan Katili J. Sudin Surbakti Janita Limbong, Rosari Jannah, Marichatul Jannah, Marichatul Jeffri Ardiyanto Kurniawati, Ary Kusdianto, Eko Teguh Latifah, Lenny Legif Leboka Sepra Leny Latifah Leny Latifah Leny Latifah Lidya Purna WS Kuntjoro Lina Choridah Lina Umboro Setyowati Luthfi Rusyadi Lydia Purna W.S.K M.Irwan Katili Made Nia Cahya Dewi Mahanani, Ayu MAIZZA NADIA PUTR Maria Ermelinda Teme Muhammad Erfansyah Muhammad Nui Muncarsari, Ananda Wahyu Murti Wibowo, Gatot Nanang Sulaksono, Nanang Nanik Sudaryatmi Nanik Sudaryatmi Naryanti, Indah Novelsa Chintya Prabawati Nui, Muhammad Nur Wijayanti Nurdianty Yunitaningrum Rasyid Rasyid Retno Wati Rinda Yuliana Lestar Rini Indrati Rini Indrati Rini Indrati Rismawati Dian Aretnasih Rizky Dika Hermawan Rudy Kurniawan Sagita Yudha Saputra, Oktavina Adi Sari, Yeti Kartika Serfina F., Eunike Setya - Wijayanta Setyaningrum, Aprilia Simeon Alfredo Tabe Doa Siti Daryati Soesilo Ardi Wibowo Soewondo, Arie Sri Lestari Sri Mulyati Sri Mulyati Sri Mulyati Sri Wahyuni Subinarto . Subinarto Subinarto Suharyo Hadisaputro Hadisaputro Surya Wrddhi Putra, IM Dwitya Suryo Saputro, Annila Syahara Listyawan Tezar Ridho Ramadhani W.S.K, Lydia Purna Wati, Retno Yeti Kartikasari Yeti Kartikasari Yeti Kartikasari Yeti Kartikasari Yeti Kartikasari, Yeti Yuliana F., Ayu