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Journal : J-CEKI

Analisis Perhitungan Tarif Perawatan Post Operasi Caesar Berdasarkan Metode Activity Based Costing pada Rumah Sakit Umum Anugrah Pangkajene Kabupaten Sidrap Musdalifah Mulyadi; Hajrah Hamzah; Nurafni Oktaviyah
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 2: Februari 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i2.7179

Abstract

This study analyzes the tariff applied by RSU Anugrah Pangkajene compared to the tariff calculated using activity-based costing (ABC) for post-cesarean wound care services. The approach used in this study is descriptive qualitative with the Activity-Based Costing (ABC) method to calculate the actual cost of the service. Data were collected through observation and interviews with medical records and hospital financial staff, as well as documentation related to the cost components of the service. The results of the study show that the tariff at RSU Anugrah for post-cesarean wound care is IDR 255,000, which is lower than the service tariff calculated using ABC, which results in an actual cost of IDR 689,150. However, the INA-CBG's tariff set by the Ministry of Health, amounting to IDR 202,600, is smaller compared to both tariffs. These findings highlight the need for the hospital to improve operational efficiency in activities with high costs and adjust service tariffs to better reflect the actual costs. This study provides a significant contribution by applying the ABC method, which can calculate tariffs more accurately and serve as a reference for decision-making on hospital service tariffs.
Co-Authors Agus Agus Agus Syam Akbar, Wina Ayudia Amalia Karim, Resky Andika Isma Anisa Anisa Anisatun Humayrah Rais Anwar, Azwar Asmayanti Asmayanti ASMAYANTI, ASMAYANTI Asnur, Moeh. Kay Muddin Asrul, Sitti Marwah Aulia, Indika Nurul Azwar Anwar Bahar, Nurfadjriani Bahri, Nur Alim Dahlan, Lukman Delima Nur Della Fadhilatunisa Diah Kartika Melandari Diandra Syahrani Irfan Dunakhir, Samirah Fadya Hardin Fajriani, Miftha Fitria, Suci Fitriza Rahma Gifari, Nur Rahmat Hajrah Hamzah Hamid, Muhammad Farhan Hamzah, Hajrah Hariany Idris Hasan, Nur Anisa Hasni Herman, Nabila Tryana Putri Hidayatullah, Andi Muh. Syukur Irwandi Irwandi Irwandi Irwandi Isma Wahyuni Ismail, Sri Jasruddin Daud Malago Juan Edward Tandungan Junillah, Andi Luti Latif, Asrianti A. Ma'ruf Aswad Mahmuddin Mahmuddin Masnawaty Sangkala Mohammad Junaedy Rahman, Mohammad Junaedy Muhammad Jufri Muhammad Jufri Mukarramah, Hilwiatul Mukhammad Idrus Mulyadi, Musdalifah Musdalifah Mulyadi Muslimah Mutiara Mutiara Nur Afiah Nur Anisa Hasan Nur Fadilah Nur Hikmah Nur Zazlin Nuraisyiah, Nuraisyiah Nurfadilah Al-Mukarramah Hafil Nurjanna Nurjanna Oky Nur Pratiwi Johansyah Paramita, Ahsani Putri Ainun Ilmah Putri, Novita Rahma, Fitriza Ramadhani, Febrina Nur Regina Rerung, Oktaviani Intan Reski Gaka Reskiyawati, Siti Nur Rifda Faida Riyandirga Ariyansyah Putra Helmy, Ahnaf Rizka Emradini Ryketeng, Masdar Salsabila Putri Samsinar Samsinar Samsinar Samsir, Andi Setiawansyah, Muh Hendra Siradjuddin, Suharti Siti Nuraeni, Siti Sudarmi Sudarmi Sudarmi Sudarmi Sukmawati Muhtar Syam, Agus Tahir, Sumiati Wardani, Riska Warka Syachbrani Warnila, Warnila Wulandasari Yuliana Yuliana Zahrani Rahman, AInun Zaimar, Fina Ruzika