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ANALISIS PERHITUNGAN UNIT COST SEWA KAMAR KELAS II AR RAHMAN DENGAN METODE ACTIVITY-BASED COSTING (STUDI KASUS DI RSU PKU MUHAMMADIYAH BANTUL) Widyasmara, Indah; Wijaya, Aris Suparman; Urhmila, Mariska
Jurnal Medicoeticoilegal dan Manajemen Rumah Sakit Vol 1, No 1 (2012): January
Publisher : Magister Manajemen Rumah Sakit

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Abstract

Background: Determination of unit costs of inpatient room rental in PKU Muhammadiyah Hospital of Bantul is currently using traditional methods of real cost. When viewed in terms of space, design space and facilities for wards between class II class II Ar Rahman with other wards there is a difference. But the room rental unit cost of hospitalization between class II and class II Ar Rahman other similar effect.Methods: The study was conducted in PKU Muhammadiyah Hospital of Bantul. This type of research is a qualitative descriptive case study design. The sample in the study were nurses and managers supporting units taken purposively sampling. Cost analysis method used is the Activity-Based Costing (ABC).Results and Discussion: The unit cost of room rental class II Ar Rahman is calculated by the method of Activity-Based Costing (ABC) amounting to          Rp. 77.540, -, while those issued by the hospital of Rp. 42 308, -. This indicates that the unit cost is calculated by Activity-Based Costing is greater than the unit cost hospitals. In Activity-Based Costing (ABC), indirect costs (overheads) charged to a cost driver while in the traditional system is only charged on a cost driver.Conclusions and Suggestions: Method of Activity-based Costing (ABC) can provide information regarding the calculation of more accurate cost, so it can be used by management to take accurate decisions in the budgeting and planning costs. The hospital should conduct an evaluation unit cost for rooms that are used so as not to harm the hospital or the patient. Keywords: Activity-Based Costing (ABC), Rent Room, Unit Cost
Analysis of 12-Dimensions of Patient Safety Culture at PKU Muhammadiyah Bantul Hospital (Plenary Accredited) Saputra, Rahmana Febri; Dewi, Arlina; Kusuma Dewi, Dyah Tri; Urhmila, Mariska
Mutiara Medika: Jurnal Kedokteran dan Kesehatan Vol 24, No 2 (2024): July
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mmjkk.v24i2.22947

Abstract

Hospital accreditation is a practice of systemically assessing hospital performance against accepted standards. Hospital accreditation can improve patient safety through the implementation of service standards and continuous service improvement through a patient safety culture. PKU Muhammadiyah Bantul Hospital received a score of 73.9% in 2015 when the accreditation was intermediate. This research aims to show the patient safety culture at the PKU Muhammadiyah Bantul Hospital, which has been plenarily accredited. This research is a quantitative study with a cross-sectional approach with a descriptive research design to show the value of 12 dimensions of patient safety culture at PKU Muhammadiyah Bantul Hospital, which is plenarily accredited. The research subjects were 77 nurses and midwives who worked in the non-intensive care room at PKU Muhammadiyah Bantul Hospital based on inclusion and exclusion criteria. Nine dimensions got good grades, namely the dimensions of supervision, organizational learning, teamwork within units, openness and communication, feedback about errors, response to errors, management support, teamwork across units, handoffs, and transitions. Sufficient grades were obtained in the dimensions of perception, frequency of reports and staff/employees. The patient safety culture at PKU Muhammadiyah Bantul Hospital, when it received plenary accreditation, was classified as good (average score of 76.82%).
ANALISIS KELAYAKAN INVESTASI PENGADAAN ALAT ULTRASONOGRAPHY (USG) 4 DIMENSI DI RUMAH SAKIT PKU MUHAMMADIYAH BANTUL Jati, Dita Kusuma; Marwati, Triani; Yaya, Rizal; Urhmila, Mariska
Jambura Journal of Health Sciences and Research Vol 6, No 2 (2024): APRIL: JAMBURA JOURNAL OF HEALTH SCIENCES AND RESEARCH
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35971/jjhsr.v6i2.21621

Abstract

Rumah Sakit PKU Muhammadiyah Bantul merupakan rumah sakit swasta tipe C. Untuk meningkatkan kualitas pelayanan, daya saing dan memenuhi tuntutan pasien di poli kandungan maka Rumah Sakit memutuskan untuk melakukan pembaharuan alat USG. Rumah sakit yang akan melakukan investasi sebaiknya melakukan studi kelayakan investasi. Studi kelayakan investasi dilakukan mengurangi hambatan dan menentukan potensi masalah yang mungkin terjadi, sehingga mengurangi kemungkinan hasil yang tidak diharapkan. Kebaruan penelitian adalah menganalisis kelayakan investasi pengadaan alat USG (Ultrasonography) 4 dimensi di rumah sakit. Tujuan penelitian ini adalah untuk mengetahui segmentasi pasar dan kelayakan keuangan terhadap pengadaan alat Ultrasonography di RS PKU Muhammadiyah Bantul. Penelitian ini merupakan penelitian studi kasus dengan pendekatan deskriptif kualitatif. Analisis pasar penelitian ini menunjukkan bahwa pasien yang melakukan pemeriksaan USG 4 dimensi berusia 20-35 tahun, berpendidikan menengah sampai tinggi, pasien umum dan jaminan mandiri. Pada analisis keuangan menunjukkan hasil bahwa Payback Period  tanpa diskonto yaitu 2 tahun 5 bulan, hasil perhitungan Net Present Value sebesar Rp 4.132.079.779, NPV 0, hasil perhitungan PI sebesar 7,51, nilai IRR sebesar 9% dan dalam kondisi normal proyeksi yang diperoleh untuk NPV sebesar Rp 4.132.079.779 dan terjadi penurunan perolehan yang cukup signifikan apabila biaya operasional mengalami kenaikan 5%. Kesimpulan menunjukkan bahwa segmentasi pasar untuk alat ultrasonografi 4 dimensi terdiri dari pasien dengan jaminan madiri, pasien umum, wanita hamil antara usia 20 sampai 35 tahun, dan pendidikan menengah hingga tinggi. Untuk analisis kelayakan keuangan menunjukkan bahwa Rumah Sakit layak melakukan pengadaan peralatan USG 4 dimensi.