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ANALISIS PERHITUNGAN UNIT COST PELAYANAN SIRKUMSISI DENGAN PENDEKATAN ABC DI KLINIK SETIA BUDI JAMBI Didik Afrida; Firman Pribadi; Triyani Marwati
JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Vol. 2 No. 1 (2013): January 2013
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmmr.v2i1.168

Abstract

Circumcision costing couter and conventional methods in Setia Budi Clinic Jambi using traditional accounting systems, so the services offered to be cheaper (under costing) or more expensive (over costing) of the costs that should be consumed on these services. It would be fatal to the hospital, especially in a highly competitive market conditions. Thus researchers need to review the unit cost in the circumcision services costing more accurate in the details of the cost and accuracy of charging better, then a decision will be taken by the management would be better and appropriate. Research performed using a qualitative descriptive design. Instruments used were documentation guidelines owned by hospital and stopwatch. Cost analysis method used is based on ABC (Activity Based Costing) system. The results of this study show units of cost to perform circumcision services at Setia Budi Clinic Jambi which is calculated using the Activity Based Costing (ABC) system is Rp 240.242,59 for the M conventional services and Rp 385.200,57 for M couter services. From the calculation of unit cost pelayananan circumcision in Clinical Setia Budi Jambi is calculated using the ABC method gives results smaller M convenstional service. While in service M couter, ABC calculation gives greater results.
RENCANA STRATEGIS BISNIS RSU PKU MUHAMMADIYAH GUBUG GROBOGAN Aisyah Lahdji; Firman Pribadi
JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Vol. 3 No. 1 (2014): January 2014
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmmr.v3i1.182

Abstract

This research is to approach the problem of operational research through descriptive analysis, the Strategic Planning Service Delivery at Muhammadiyah Gubug Hospital (RSMG) Year 2014-2018. The results showed the necessity developed RSMG Services Strategic Plan. Business Strategy Plan should be made with reference to the seven selected strategy resulting from the Focus Group Discussion (FGD based on the results of the analysis of strengths, weaknesses, peluangan, and threats. Required a strong commitment from all employees to implement strategic planning RSMG hospital. In order to improve the quality of human resources, RSMG need to do education and training, providing scholarships for education specialist, general practitioner, and increasing cooperation with specialist partners. Other than that necessary to increase the number / bed capacity and improved quality of care that the utilization of health services provided by RSMG more optimal.
ANALISIS HUBUNGAN KOMPENSASI DENGAN KINERJA KARYAWAN RUMAH SAKIT PKU MUHAMMADIYAH TEMANGGUNG Wiwik Dewi Sugiharti; Firman Pribadi
JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Vol. 4 No. 1 (2015): January 2015
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmmr.v4i1.193

Abstract

The PKU Muhammadiyah Temanggung applies an integrated compensation system to its employees in order to motivate their spirit of work and productivity. Deep evaluation over this system is needed to value the employees peformance quality achievement as one of the factors to improve the work productivity in this institution. This research has an aim to analyse the connection between Financial Compensation and Non Financial Compensation with the Employees Performance in the PKU Muhammadiyah Hospital Temanggung. This quantitative descriptive research was run using the method of Cross Sectional which is the questionnaire means of measurement was applied. The sampling collection was conducted using Purposive Sampling technique against employees of the PKU Muhammadiyah Hospital Temanggung in the amount of 150 respondents who fulfill the criteria. The variables whitin this research consists of Financial Compensation, Non Financial Compensation, and also Employees Performance. The data analysis using Univariat and Bivariat Analysis applying Spearman Correlation Rank and Kendall Tau Test to comprehend the connection among variables. Improving the validity of research data the data source triangulation was done. This research emerging the conclusion that there is no significant connection between the Financial Compensation and the Employees Peformance in the phase of less significant, and also the existing connection between the Non Financial Compensation and the Employees Performance in the phase of weakness.
ANALISIS PERHITUNGAN BIAYA SATUAN TINDAKAN ORIF (Open Reduction Internal Fixation) FRAKTUR FEMUR MENGGUNAKAN METODE ABC (Activity Based Costing) (STUDI KASUS DI RS PKU MUHAMMADIYAH BANTUL) Rizka Nurul Firdaus; Firman Pribadi
JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Vol. 4 No. 2 (2015): July 2015
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmmr.v4i2.213

Abstract

Background: The determination of operating room rates at PKU Muhammadiyah Hospital in Bantul is currently using fee for service method where the operating rate is determined by the calculation of the cost components that occur as the cost of medical services, consumables, medicines, and the rent of operating room, but it has not included all the components of the activity-based costs associated with clinical pathways. However, this surgical procedure may result significant costs to the hospital. Methods: The study was conducted at PKU Muhammadiyah Hospital in Bantul. This research is descriptive qualitative case study design. The sample were the patients who underwent an operation of ORIF for Femoral Fractures without complications that met the inclusion and exclusion criteria. Cost analysis method used was the Activity-Based Costing (ABC). Results and Discussion: The unit cost of ORIF for Femoral Fractures which was calculated by the method of Activity Based Costing (ABC) was 8,157,726 rupiahs, while the real cost spent by the hospital was 9,035,885 rupiahs. The amount of real cost on ORIF for Femoral Fracture specified by RS PKU Muhammadiyah Bantul was higher than the unit cost calculated based on Activity-Based Costing method. The obtained difference was a positive difference, which was 878.159 rupiahs (10,76%). In the Activity-Based Costing (ABC), indirect and direct cost (overhead) are charged at some cost drivers, while the traditional system is only charged on a cost driver. Conclusions and Recommendations: Based on the calculation of unit costs obtained, it can be concluded that the unit cost of ORIF for Femoral Fracture in Central Surgery Installation PKU Muhammadiyah Hospital in Bantul with Activity- Based Costing method is lower and more proportionate with the activity. However, the hospital should also apply the calculation of the unit cost to all the types of service especially for surgery in order to identify and examine the cost components which are subject to change at any time and cause some disadvantages to the hospital accounting.
KEPUASAN DAN MOTIVASI TENAGA MEDIS : STUDI KASUS TERHADAP PENDAPATAN, KOMPENSASI DAN LINGKUNGAN KERJA PADA RSUD Dr. SOEDIRMAN KABUPATEN KEBUMEN Iwan Danardono; Firman Pribadi
JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Vol. 5 No. 1 (2016): January 2016
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmmr.5108

Abstract

Background: Quality of services in hospital is determined by the performance of medical workers. It is a human resources that mostly determine the hospital performance. Manager should pay attention to the problem of job satisfaction and the factors that affect the work motivation of medical workers. Aim of the study to examinee the relationship between health worker incomes and work environment to their satisfactionand motivation. Method: This study descriptive qualitative case study design with objects are medical staff. Questionare based on Immpact Toolkit ”Health Worker Incentives Survey (HWIS)”from University of Abeerden. Results and Discussion: Distributionof incentivesbetweentypes ofmedical workersis quitevaried,this causesdissatisfaction.57% of respondents believe that thenew buildingis nowa greatplace.85% of respondents are notinterested toleave the professionnowas a medical staff. 15% of respondentsundecidedwhether toleavethe professionnowornot. 100% of respondentsclaimedno onewould resign from RSUD dr. Soedirman.62% of respondentsexpressed satisfaction with thehighcategory, 27% of respondent swerenot satisfied because the working conditions. Some 11% of respondentsexpressedsatisfactionwith theworkin low category. Background respondents withlow satisfaction is general practitioner ordentist. Conclusions: The amount ofrevenuesandservicesreceivedfluctuateanddifferfrom individual toindividual. There is adisparitybetweenmedical personnelandcivil servants PTT, and betweentypes ofmedical personnelin terms ofthe amount ofrevenueandservicesreceived, itcauses themajority ofrespondentshave low incomeschoose the level ofjob satisfactionat the level ofmedium and low, but caused nodesireto movethe workplace.there arerespondentswhocomplained ofpoorworking conditionsandthis led totheir job satisfactionin the low category.
Unit Cost Analysis Of Medical Rehabilitation Program For Low Back Pain in Type D Private Hospital Zahrosofi Ahmadah; Firman Pribadi; Ietje Nazaruddin
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Comprehensive health access through the JKN Program is changing the fee-for-service payment paradigm towards a package system. Hospitals that can benefit in the current era with the INA-CBGs payment system are hospitals that can implement cost efficiency. The medical rehabilitation installation is a service unit with various complexities. Efficient cost management requires precise information about the actual unit of service. One way that companies can use to achieve cost efficiency is through an Activity Based Costing System (ABC system). This research is qualitative research using a case study design. Data was obtained through interviews, observations, documentation, and medical records. Cost analysis was carried out using the ABC method, Cost analysis was carried out using the ABC method, then the next step was compared with hospital rates and INACBG claims. The unit cost of the medical rehabilitation program for LBP cases in “A” hospitals using Activity Based Costing obtained a difference of IDR 182,754.39 for hospital rates (32%) and IDR 122,195.25 for INACBG (24%). The unit costs using the ABC method are smaller than the actual costs applied from hospital rates.