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Analisis Biaya Satuan (Unit Cost) dengan Metode Activity Based Costing (ABC) di Poliklinik Jantung RSU dr. H. Koesnadi Bondowoso Sumiati, Sumiati; Witcahyo, Eri; Ramani, Andrei
Jurnal Ekonomi Kesehatan Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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Determination of rate calculated based on unit cost, based on Bondowoso Regent Regulation Number 62 of 2017, RSU dr. H. Koesnadi Bondowoso unit cost calculates using the Double Distribution method. Double Distribution (DD) method is not appropriate to be applied because it does not reflect activity, method based on activity, precise and accurate so that it can provide the right information is Activity Based Costing (ABC) method. RSU Dr. H. Koesnadi Bondowoso has not made unit cost calculation using Activity Based Costing (ABC) method, especially for outpatient installation. The purpose of this research is unit cost analysis with Activity Based Costing method in the heart polyclinic of RSU Dr. H. Koesnadi Bondowoso. The research method based on Activity Based Costing (ABC) calculation method. The unit of analysis was heart poyclinic at RSU Dr. H. Koesnadi Bondowoso. Unit cost calculated with Activity Based Costing (ABC) method. Based on the calculation result with 2017 data a unit cost obtained, electrocardiogram is Rp. 47,689, echocardiography Rp. 113,212 and treadmill is Rp. 221,547. The conclusion shown that the unit cost is lower than the specified rate.
Kemampuan dan Kemauan Pasien Umum Rawat Inap Dalam Membayar Pelayanan Kesehatan Rawat Inap di Rumah Sakit Umum Kaliwates Kabupaten Jember Anafia, Yanuar; Witcahyo, Eri
Jurnal Ekonomi Kesehatan Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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testRational rates were determined by calculating unit costs into account characteristics of product as information related ability and willingness to pay. Ability and willingness were calculated for quality control and cost at the hospital. Community satisfaction index in Kaliwates General hospital released number of customer satisfaction that hasn’t met the standard was rate of inpatient services. Results of preliminary study on general inpatients were 70% having an estimated rate of less than rate set by the hospital, 20% said rates were less affordable and 10% couldn’t estimate rates, then this study was calculate ability and willingness to pay for inpatient health services at the Kaliwates General Hospital. This study was an analytical study conducted on 91 general inpatients at Kaliwates General Hospital with total population sampling technique. The real value of ATP obtained has an average of IDR 438,101 with largest ability category was high ability at intervals ≥ IDR 409,375 and estimation of willingness to pay,WTP1 has an average of 256,923 and WTP2 has an average of 300,714,- The advice is calculation of unit cost with due regard ability and willingness to pay, development of inpatient rooms according to community needs,improvement of medical personnel,and development of information delivery innovations.
Perhitungan Biaya Satuan Pada Tindakan Intensive Unit Care di Rumah Sakit X di Jember Melalui Metode Activity Based Costing (ABC) Witcahyo, Eri
Jurnal Ekonomi Kesehatan Indonesia Vol. 4, No. 1
Publisher : UI Scholars Hub

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Hospital X in Jember is one of the government hospitals with C type status. In National Health Insurance (JKN) era, the payment scheme in hospital by using the INA CBG’s tariff package. Hospital could have profit or even loss, therefore health services effiency was needed. The objective of study was to identify service product and calculate of service product unit cost at Intensive Care Unit (ICU) in Hospital X in Jember. The type of this research was observational descriptive with cross sectional approach. The unit of analysis was ICU at Hospital X in Jember. The unit cost calculation method is using Acivity Based Costing. The result of the study shown that there were 21 service products that have various unit costs. The highest was Rp. 176,954, - (cardiac pulmonary resuscitation), the lowest was Rp. 27,061,- (intravena injection) and an average of Rp. 75,959, -. The conclusion shown that unit cost was strongly influenced by the resources used, the more efficient resources used for effective services, the smaller unit cost could get. Compared to INA CBG’s package tariff it will be able to create profit surplus for hospital.
HUBUNGAN KARAKTERISTIK PASIEN, PROSEDUR, DAN PENYAKIT PENYERTA DENGAN BIAYA LANGSUNG MEDIS PADA PASIEN RAWAT INAP JANTUNG KORONER Wahyuni, Rita Tri; Witcahyo, Eri; Herawati, Yennike Tri
Jurnal Ekonomi Kesehatan Indonesia Vol. 8, No. 1
Publisher : UI Scholars Hub

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Coronary heart disease is a catastrophic disease that causes a high burden of medical costs. At Dr.Iskak Tulungagung hospital, coronary heart disease is the disease with the highest cost. The number of coronary heart patients who are hospitalized is also increasing every year. Several Previous studies have shown that the amount of direct medical costs of coronary heart patients reach more than 50% of the total costs of treatment. Therefore, it is necessary to do research on the factors associated with the increasing direct medical costs of coronary heart patients. The purpose of this study was to analyze the factors that influence the amount of direct medical costs in coronary heart inpatients which include: relationship between patient characteristics, medical procedures, and comorbidities with direct medical costs in coronary heart inpatients. This analytical study used a cross sectional design. The research sample was a coronary heart inpatient at Dr.Iskak Tulungagung Hospital who met the inclusion and exclusion criteria, namely 125 samples. Sampling with systematic random sampling. Data were analyzed using Spearman Rho test and Eta test. The results showed that most of the patients were aged 56-65 years, the majority were men with the length of hospitalization mostly for ≤ 3 days. The majority underwent invasive procedures and most had comorbidity. The average direct medical cost in 2020 is IDR 26,788,964 while in 2021 it is IDR 31,553,045. The three biggest costs of cath lab costs, drugs, and doctor and nursing actions. Medical procedures and comorbidity are factors related to that affect the amount of direct medical costs.
Sosialisasi Rencana Bisnis Anggaran Badan Layanan Umum di Puskesmas Ambulu Kabupaten Jember Ridzkyanto, Ricko Pratama; Witcahyo, Eri; Nuryadi, Nuryadi
ABDIMAYUDA: Indonesian Journal of Community Empowerment for Health Vol. 3 No. 2 (2024)
Publisher : Faculty of Public Health, University of Jember in collaboration with PERSAKMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/abdimayuda.v3i2.43981

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Penyusunan Rencana Bisnis Anggaran (RBA) pada unit pelaksana teknis daerah yang menerapkan Badan Layanan Umum Daerah (BLUD) mengacu pada renstra. Puskesmas Ambulu merupakan satu satunya Puskesmas perkotaan di daerah selatan Kabupaten Jember dan telah termasuk dalam Puskesmas BLUD. Tujuan Pengabdian Masyarakat adalah Sosialisasi Rencana Bisnis Anggaran Badan Layanan Umum di Puskesmas Ambulu Kabupaten Jember. Kegiatan pengabdian masyarakat ini dilakukan di Aula Puskesmas Ambulu Kabupaten Jember hari Selasa tanggal 12 September 2023 dengan sasaran kegiatan adalah kepala Puskesmas, penanggung jawab program UKM, penanggung jawab program UKP, bidan, perawat, laborat, nutrisionis, penyuluh kesehatan masyarakat, epidemiolog kesehatan, staf keuangan, bendahara, dan staf kantor. Indikator keberhasilan dilihat dari nilai Adequacy of Performance sebesar 80% dan ketepatan waktu. Hasil kegiatan dimulai dengan memberikan materi sosialisasi yaitu konsep Badan Layanan Umum (BLU), Pola Pengelolaan Keuangan BLU, Rencana Bisnis dan Anggaran BLU, dan Pendapatan BLU. Kegiatan sosialisasi Rencana Bisnis Anggaran Badan Layanan Umum Puskesmas Ambulu dinyatakan berhasil karena memiliki nilai Adequacy of Performance sebesar 120% meskipun mengalami keterlambatan waktu 15 menit di awal dan 30 menit di akhir. Diperlukan kegiatan lanjutan dalam hal penyusunan dokumen rencana bisnis anggaran berdasarkan contoh dokumen rencana bisnis anggaran yang sudah ada.
Gambaran Pengelolaan Program Bantuan Operasional Kesehatan (BOK) di Dinas Kesehatan Kabupaten Jember Didimus Adiwijaya; Eri Witcahyo; Abu Khoiri
Sehat Rakyat: Jurnal Kesehatan Masyarakat Vol. 4 No. 3 (2025): Agustus 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/sehatrakyat.v4i3.5120

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Health Operational Assistance (HOA) is a program aimed at funding promotive and preventive activities of national priority health programs. The absorption of the HOA budget for the 2021-2024 fiscal years was 24.21%, 69.43%, 80.81%, and 85.7%, respectively. This absorption isn’t yet considered good, with a percentage of <90% and impacting the reduction in the proposed allocation for the following fiscal year. This study used descriptive research. The respondents were the Head of the Public Health Division, the Head of the Planning and Finance Subdivision, and Public Health staff. Primary data for this study were obtained through interviews, while secondary data included the HOA Realization Report, the Decree of the Head of the Health Office concerning the HOA Management Team, and the Technical Guidelines for the Use of HOA Funds for 2021-2024. Data analysis used descriptive analysis. The results showed that the planning process used a bottom-up proposal method. The Health Office used the Decree of the Head of the Health Office concerning the Health Office's HOA Management Team in 2023. Implementation obstacles included the late determination of the Budget Implementation Document (BID) in March, which delayed activity implementation. Supervision was carried out by the Health Office, the Supreme Audit Agency (SAA), and the Regional Financial and Asset Management Agency (RFAM), as well as reviews by the Ministry of Health's Inspectorate General. This research suggests that the Health Office can further optimize program implementation, particularly for activities with low budget absorption, by improving cross-sectoral coordination and building harmonization with the legislature.
Gambaran Pelaksanaan 10T Pada Antenatal Care (ANC) Terpadu di Wilayah Kerja Puskesmas Sukowono Kabupaten Jember Putri, Erin Verensia; Herawati, Yennike Tri; Witcahyo, Eri
Journal of Health Management Research Vol 3 No 1 (2024): Journal of Health Management Research
Publisher : Bagian Penelitian & Pengabdian Masyarakat STIKES Adi Husada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37036/jhmr.v3i1.445

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Background: Antenatal care (ANC) service program is one of the efforts to reduce maternal mortality. However, as per the Jember District Health Office report in 2021, the coverage of K1 was 103.64% and K4 was 58.67%, which is still below the target of 100%. The low level of public knowledge regarding ANC visits and incomplete counseling provided by midwives to maternal according to the current guidelines were the main reasons for the failure to achieve the K4 target for Integrated ANC visits and the occurrence of MMR in the working area of Sukowono Health Center. Aims: The purpose of this study is to describe the implementation of Integrated Antenatal Care (ANC) in Sukowono Health Center's working area, Jember Regency. Methods: A descriptive study was conducted in the working area of Sukowono Public Health Center, Jember Regency, focusing on 28 health workers who carried out Integrated ANC. The study recruited a total of 28 midwives through total sampling. The data collection techniques used in this research were interviews and documentation studies. Results: The research and documentation study carried out in the Working Area of Sukowono Public Health Center, Jember Regency, revealed that only two midwives (7.2%) conducted frequent speech interviews (counseling) and mental health assessments in the implementation of 10T in integrated ANC. However, all midwives regularly carried out 10T on K4 in integrated ANC, and only one midwife (3.6%) conducted case management frequently on K6 in Integrated ANC in the Work Area of the Sukowono Health Center, Jember Regency. Conclusion: The implementation of the 10T program in the Integrated ANC of the Sukowono Health Center, Jember Regency, has been evaluated and categorized. The implementation of 10T in K1 has been included in the unfavorable category, while the implementation in K4 has been categorized as good. However, the implementation of 10T in K6 has been included in the unfavorable category. It is crucial for counseling and case management to be carried out properly to ensure the health of mothers and prevent maternal mortality.
COMMUNITY-BASED DEVELOPMENT UNTUK PENANGANAN STUNTING: INTEGRASI PRODUK PANGAN LOKAL BERGIZI DAN KANTIN SEHAT BERKELANJUTAN Rohmawati, Ninna; Antika, Ruli Bahyu; Witcahyo, Eri
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37525

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Target penurunan prevalensi stunting di tahun 2024 sebesar 14% di Indonesia. Program pencegahan dan penanganan stunting sangat diperlukan sebagai kontribusi positif menurunkan angka stunting. Community Based Development adalah metode pendekatan yang melibatkan masyarakat/komunitas didalam Pembangunan. Stunting dipengaruhi oleh faktor asupan makan, praktik kebersihan hygiene sanitasi, dan pola asuh. Tingginya prevalensi stunting menjadi prioritas yang harus diselesaikan dengan sumber pangan lokal yang melimpah dan bergizi, yaitu daun kelor dan ikan lele. Di Desa Duren, Kecamatan Pilangkenceng, Kabupaten Madiun, pohon kelor tumbuh subur dan hasilnya melimpah, tetapi belum ada upaya diversifikasi pangan. MADIN DARUSSALAM memiliki kantin sehat. Seiring perjalanan waktu terdapat masalah yang dihadapi yaitu penyediaan dan pengembangan produk pilihan makanan sehat. Diharapkan dengan pelatihan pengembangan produk berbasis daun kelor dan ikan lele menjadi berbagai produk padat gizi, serta pelatihan hygiene sanitasi dapat meningkatkan produktivitas kantin serta meningkatkan status gizi. Terdapat beberapa solusi dari permasalahan dan tantangan yang sedang dihadapi oleh mitra. Kegiatan ini dapat membantu permasalahan yang dihadapi mitra. Target dan luaran telah tercapai, yaitu: (1) Pelatihan dan pendampingan pembuatan produk berbahan dasar daun kelor berupa jelly daun kelor, cilok sehat, nugget kelor, sempol dan mie sehat. Produk berbahan dasar daun kelor yang sehat dan bergizi tinggi dapat dijadikan solusi dalam masalah gizi stunting; (2) Pelatihan dan pendampingan hygiene sanitasi kantin sehat (3) Modul “pangan sehat berkelanjutan” yang telah diberikan kepada mitra sehingga terwujud kantin sehat berkelanjutan; (4) Penyadaran ibu balita melalui teknik pelatihan menggunakan modul Emo-Demo Modul 3 “Cemilan Sembarangan” dan modul 9 “porsi makan bayi dan anak.
COMPLIANCE ANALYSIS OF MEDICAL RECORD FILLING AT KALISAT HOSPITAL JEMBER Tandy, Dinnya Yesica; Witcahyo, Eri; Utami, Sri
Preventif : Jurnal Kesehatan Masyarakat Vol. 9 No. 1 (2018)
Publisher : Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/preventif.v9i1.84

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Background & Objective : Hospital quality services is not only from medical services but also the supportservices, one of them is the completeness of medical records. The medical record filling issues areincompleteness and non-spesific diagnostic writing from the doctor. In 2016, the completeness of medicalrecords in Kalisat Hospital reaches 61,43%. Less motivation and performance may be the cause of doctorsand nurses compliance in medical records filling. This study aims to analyze determinants that relate to thecompliance of medical records filling in Kalisat Hospital. Material and Method: This study usesdescriptive research with a sample size of 47 people. The data is also presented in Scatter diagram to find thecorrelation of two variables. Result: The result showed that the majority of respondents had good knowledgeof medical records, more respondents worked for 5 – 10 years, and majority worked in early adult age 25 - ≥40 years old. The majority of respondents had a good attitude and motivation. The majority of respondentshad a good response about the filling medical records leadership, a good rewards, but a less response aboutwork design in Kalisat Hospital. The scatter diagram showed that there were a positive correlation betweenknowledge, attitude, motivation, leadership, and rewards variables for the compliance of medical recordfiles. Conclusion: Based on the study, it can be concluded that there is a positive correlation betweenknowledge, attitude, motivation, leadership, and reward with compliance of medical records file in KalisatHospital Jember.
MOTIVATION, JOB SATISFACTION AND ORGANIZATIONAL COMMITMENT OF PROGRAM MANAGERS WITH HEALTH CARE COVERAGE AT PUBLIC HEALTH CARE IN BONDOWOSO Putri, Melati Laksni; Witcahyo, Eri; Utami, Sri
Preventif : Jurnal Kesehatan Masyarakat Vol. 9 No. 2 (2018)
Publisher : Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/preventif.v9i2.95

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Background & Objective: Based on Bondowoso’s Performance Assessment of Public Health Care in 2014through 2016, there is one aspect of the Performance Assessment of Public Health Care that always belongsto the low performance, it is the aspect of health care coverage. The level of health care coveragesignificantly affect life expectancy. Life expectancy is one indicator in determining backward region. Basedon Presidential Decree No. 131 in 2015 Bondowoso established as a backward region in East Java at the firstplace. This study aimed to analyze the correlation between motivation, job satisfaction and organizationalcommitment of program managers with health care coverage at Public Health Care in Bondowoso 2017.Material and Method: This study used analytic research with cross–sectional approach. Population of thisresearch were 101 program managers with total sample were 81 respondent. Result: An association betweenmotivation (p value = 0.000 <0.05), job satisfaction (p value = 0.000 <0.05) and organizational commitment(p value = 0.007 <0.05) with health care coverage. Conclusion: There is a correlation between Motivation,Job satisfaction and Organizational Commitment with Health Care Coverage.