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Pengaruh Jumlah Kunjungan, Lama Tinggal (LOS), dan Kepadatan IGD terhadap Mortalitas di IGD RS Tersier Kota Malang: Hasil Penelitian Willy Johan; Rian Andriani; Kahar Mulyani
Cermin Dunia Kedokteran Vol 51 No 11 (2024): Kedokteran Umum
Publisher : PT Kalbe Farma Tbk.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55175/cdk.v51i11.1378

Abstract

Introduction: Emergency department (ED) mortality is a critical issue that has a major impact on individuals, society, and the entire health system and is one of the indicators of emergency department service performance. This research aims to provide input to hospital management regarding the impact of non-medical factors (number of visits, length of stay/LOS, and ED crowding) on patient mortality, related to improvement policy-making in ED patient services. Method: A retrospective study on 130 ED shifts from medical record data during 2022-2023. The independent variables were the number of visits, LOS, ED crowding measured by CEDOCS, and ED mortality as the dependent variable. Results: There were deaths in 38 out of 130 shifts in the ED, with a total mortality of 1.6%. Statistical tests showed a significant effect between crowding and ED mortality (p = 0.01), a non-significant effect between visits and ED mortality (p = 0.76), and a non-significant effect between LOS and ED mortality (p = 0.62). The results of the regression analysis were able to explain the data (p = 0.91; Hosmer-Lameshow test). The area under the curve (AUC) for prognosis in hospital treatment is 0.641 with a 95% confidence interval of 0.539-0.744 (medium category). Conclusion: The significant effect between crowding and patient mortality in the ED indicates that strategic management must be carried out to reduce ED crowding.
Activity-Based Budgeting Approach for Optimizing Budget Planning and Control at GDC Magelang Metrosquare Dental Clinic Maria Ditya Wartadiani; Erliany Syaodih; Yani Restiani Widjaja; Rian Andriani
ARMADA : Jurnal Penelitian Multidisiplin Vol. 4 No. 9 (2026): ARMADA : Jurnal Penelitian Multidisplin, September 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/armada.v4i9.4064

Abstract

This study aims to analyse the implementation of Activity-Based Budgeting (ABB) in improving budget planning and control at GDC Magelang Metrosquare Dental Clinic. The study addresses the limitations of conventional budgeting approaches that rely mainly on historical financial data without systematically considering operational activities and resource capacities. A descriptive exploratory design with a qualitative case study approach was employed. Data were collected through interviews, direct observation, and internal clinic documentation, with source triangulation applied to ensure validity. The ABB framework involved activity identification, cost driver determination, activity cost calculation, activity-based budget preparation, and managerial evaluation. The findings demonstrate that ABB enables more accurate service volume forecasting, resource requirement estimation, total budget calculation, and capacity analysis compared with conventional budgeting. The study also identified idle capacity in treatment rooms and several resources, which can be optimised through improved promotional strategies, patient education, and quality enhancement activities. Overall, ABB improves budget accuracy and strengthens managerial control in dental clinic operations. This study is limited by its single-site focus and short observation period.