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Wasito Wasito
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Journal : Indonesian Journal of Innovation Studies

 1 
Analysis of Determining Inpatient Room Rates Using the Activity-Based Costing Method in a Healthcare Setting: Analisis Penentuan Tarif Kamar Rawat Inap dengan Menggunakan Metode Activity-Based Costing di Lingkungan Pelayanan Kesehatan Yuanis, Yuanis; Rahayu, Estri Purwani; Wasito, Wasito; Vizainiyah, Novi; Rahmawati, Elik; Aminah , Puji
Indonesian Journal of Innovation Studies Vol. 25 No. 4 (2024): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v25i4.1201

Abstract

Background: Hospitalization rate determination is crucial for healthcare cost management, yet traditional methods often lead to cost distortions. Specific Background: Muhammadiyah Tuban Hospital has historically utilized conventional costing methods, which have resulted in higher than necessary charges for hospital services. Knowledge Gap: There is limited research comparing traditional costing methods with more accurate and modern approaches like Activity Based Costing (ABC) in the Indonesian healthcare context. Aim: This study aims to compare hospitalization rates at Muhammadiyah Tuban Hospital using traditional methods and the ABC method, to highlight discrepancies and propose a more accurate costing framework. Results: The ABC method yielded significantly lower hospitalization rates across various classes (VIP, Class 1, Class 2, and Class 3) compared to traditional methods. For instance, the ABC rate for the VIP class was IDR 270,619, compared to IDR 495,000 set by traditional methods. Novelty: This study introduces the application of ABC in an Indonesian hospital setting, providing a clear contrast in cost-efficiency against traditional costing. Implications: The findings suggest that adopting the ABC method can lead to more precise and lower hospitalization rates, potentially reducing healthcare costs for patients and improving financial management within hospitals.Highlights: Cost Accuracy: ABC method offers more precise hospitalization rates than traditional methods. Economic Impact: Adoption of ABC can lower patient costs and improve hospital financial management. Innovation: Introduces a modern costing method to Indonesian healthcare, suggesting a shift from outdated practices. Keywords: Activity Based Costing, Hospitalization Rates, Cost Management, Healthcare Economics
Co-Authors Adi Kistoro, Hanif Cahyo Afif, Rokhmad Agung Budi Sulistiyo Ahmad Ahsin Kusuma Mawardi Ahmad Roziq Al Arsyad, Mohamad Salman Ali, Aisyah Ali, Musyafa Alwan Sri Kustono Aminah , Puji Andriana . Andriyani, Mira Atty Tri Juniarti Az-Zahro, Fatimah Baihaqi, Muhammad Iqbal Baihaqi, Yustri Budiman, Dewinda Almira Noor Chairil Akbar Chandra Indrawanto Dania S, Septarina Prita Dewi Fortuna, Miranda Endris, Wahyu Maulana Estri Purwani Rahayu FITRIYAH, NUR Fitryantica, Agnes Grasela Mawardani, Nur Gunawan, Kristin Natalia Hari Hermawan, Hari Hendrawan Santosa Putra Ilma, Muhammad Zidni Ina Ratnamiasih Intan Nurul Awwaliyah Ismail, Nawari Isti Fadah Joko Mulyono Kartika ., Kartika Kohar, Kohar Kurniawan Kurniawan Maesti Mardiharini, Maesti Marmono Singgih Mas'ud, Imam Masrukin, Ahmad Maulana, Drajad Surya Mukh Nursikin Mukh Nursikin, Mukh Mustagis, Lailatul Fitriah Giyasul Nilawati Widjaya Novitasari, Rohma Nur Hisamuddin Permana, Hilman Purba, Samuel Fery Puspita, Euis Dara Rahmatika, Widyana Rahmawati, Elik Randut, Krispianus Rian Maulana, Okta Ristiani Ria Rokhmad Afif Saehudin, Saehudin Sari Suryanah Sarman, Rohmat Satriya Wibawa, Satriya Wibawa Septarina Prita Dania Sofianti Sihombing, Yennita Siti Maria Wardayanti, Siti Maria Soegeng Herijanto Susi Dwi Widyawati Sya'ban, Imam Ali Taufik Kurrohman Taufiq, Hameda Dhaka Kusuma Tedi Akhdiat Tri Handayani Tri Watiningsih, Tri Ucop Haroen Vizainiyah, Novi Widagdo , Gatot S. Wildan, Nandana Yuanis, Yuanis Zakaria, Achmad Rikza