Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal Wal'afiat Hospital Journal Journal of Current Health Sciences WAL'AFIAT HOSPITAL JOURNAL
Igusti, Nuryanggi
Unknown Affiliation
Dentistry Health Professions Medicine & Pharmacology Neuroscience Nursing Public Health Veterinary

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Optimizing Hospital Tariffs and Resource Allocation through Unit Cost Analysis: Lessons from a Major Indonesian Public Hospital Igusti, Nuryanggi; Amalia AP , Andi Rizki; Arman, Arman
Journal of Current Health Sciences Vol. 5 No. 3: 2025
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jchs.2025127

Abstract

This study analyzes the unit cost structure of services at the Regional General Hospital of Makassar City to support efficient resource allocation and sustainable hospital management. Employing a quantitative descriptive survey, the analysis estimates fixed, semi-variable, and variable costs for major service units using both primary and secondary financial data. Results reveal that building-related fixed costs constitute the largest share (IDR 13,847,892,310), while semi-variable and variable costs amount to IDR 140,617,360 and IDR 2,005,849,022, respectively. The total cost of services, assessed via three standard formulas, highlights the dominance of fixed assets and energy expenses. Comparative analysis and sensitivity testing indicate that improving asset management and energy efficiency are key to optimizing hospital costs. These findings provide a robust reference for rational tariff setting and evidence-based financial policies under Indonesia’s national health insurance system. Abstrak: Penelitian ini menganalisis struktur unit cost layanan di Rumah Sakit Umum Daerah Kota Makassar guna mendukung alokasi sumber daya yang efisien dan pengelolaan rumah sakit yang berkelanjutan. Melalui survei deskriptif kuantitatif, analisis dilakukan terhadap estimasi biaya tetap, semi-variabel, dan variabel pada unit layanan utama dengan menggunakan data keuangan primer dan sekunder. Hasil penelitian menunjukkan bahwa biaya tetap yang berasal dari bangunan merupakan porsi terbesar (Rp13.847.892.310), sementara biaya semi-variabel dan variabel masing-masing sebesar Rp140.617.360 dan Rp2.005.849.022. Perhitungan total biaya layanan menggunakan tiga formula standar menegaskan dominasi aset tetap dan pengeluaran energi. Analisis komparatif dan uji sensitivitas menunjukkan bahwa optimalisasi manajemen aset dan efisiensi energi menjadi kunci pengendalian biaya rumah sakit. Temuan ini memberikan referensi kuat bagi penetapan tarif yang rasional dan kebijakan keuangan berbasis bukti dalam sistem Jaminan Kesehatan Nasional Indonesia.
Analisis Biaya Berdasarkan Unit Cost pada Instalasi Rawat Inap Igusti, Nuryanggi; Amelia, A Rizki; Arman, Arman; Yusriani, Yusriani; Suharni, Suharni; Multazam, A M; Muchlis, Nurmiati
Wal'afiat Hospital Journal Vol 6 No 1 (2025): Wal'afiat Hospital Journal
Publisher : Rumah Sakit Ibnu Sina, Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/whj.v6i1.201

Abstract

Cost analysis serves as a critical tool for hospital management in evaluating the efficiency of resource utilization. One commonly employed method is unit cost analysis, which supports the assessment of service production processes, determination of break-even points, and formulation of strategic decisions related to service volume and cost control. This study aimed to analyze fixed costs, fixed operational (semi-variable) costs, variable operational costs, total costs, and unit costs in the Inpatient Unit of a Private Hospital in Makassar in 2023. This research adopted an operational research design with a descriptive quantitative approach. The population comprised all financial transactions at the hospital in 2023, with the sample including all transactions associated with inpatient services. The findings showed that the fixed cost amounted to IDR 5,216,229,922, fixed operational cost to IDR 2,811,580,099, and variable operational cost to IDR 3,727,281,560. Total costs, calculated using three different approaches, were IDR 2,915,361,139 (Total Cost I), IDR 1,136,844,781 (Total Cost II), and IDR 650,882,586 (Total Cost III). Unit costs based on the double distribution method were identified as follows: Super VIP – IDR 1,087,677; VIP – IDR 870,775; Class 1 – IDR 654,674; Class 2 – IDR 532,583; and Class 3 – IDR 330,577. The results indicated that unit costs exceeding service tariffs posed a risk of financial loss. Therefore, the study recommends the application of the Activity-Based Costing (ABC) method, the implementation of clinical pathways, and the development of superior service units. Hospitals are encouraged to conduct periodic unit cost analyses and to establish service tariffs rationally, grounded in the outcomes of cost calculations.
Analisis Biaya Berdasarkan Unit Cost pada Instalasi Rawat Inap Igusti, Nuryanggi; Amelia, A Rizki; Arman, Arman; Yusriani, Yusriani; Suharni, Suharni; Multazam, A M; Muchlis, Nurmiati
Wal'afiat Hospital Journal Vol 6 No 1 (2025): Wal'afiat Hospital Journal
Publisher : Rumah Sakit Ibnu Sina, Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/whj.v6i1.201

Abstract

Cost analysis serves as a critical tool for hospital management in evaluating the efficiency of resource utilization. One commonly employed method is unit cost analysis, which supports the assessment of service production processes, determination of break-even points, and formulation of strategic decisions related to service volume and cost control. This study aimed to analyze fixed costs, fixed operational (semi-variable) costs, variable operational costs, total costs, and unit costs in the Inpatient Unit of a Private Hospital in Makassar in 2023. This research adopted an operational research design with a descriptive quantitative approach. The population comprised all financial transactions at the hospital in 2023, with the sample including all transactions associated with inpatient services. The findings showed that the fixed cost amounted to IDR 5,216,229,922, fixed operational cost to IDR 2,811,580,099, and variable operational cost to IDR 3,727,281,560. Total costs, calculated using three different approaches, were IDR 2,915,361,139 (Total Cost I), IDR 1,136,844,781 (Total Cost II), and IDR 650,882,586 (Total Cost III). Unit costs based on the double distribution method were identified as follows: Super VIP – IDR 1,087,677; VIP – IDR 870,775; Class 1 – IDR 654,674; Class 2 – IDR 532,583; and Class 3 – IDR 330,577. The results indicated that unit costs exceeding service tariffs posed a risk of financial loss. Therefore, the study recommends the application of the Activity-Based Costing (ABC) method, the implementation of clinical pathways, and the development of superior service units. Hospitals are encouraged to conduct periodic unit cost analyses and to establish service tariffs rationally, grounded in the outcomes of cost calculations.
Co-Authors Amalia AP , Andi Rizki Amelia, A Rizki Arman Arman Multazam, A M Nurmiati Muchlis Suharni Suharni Yusriani, Yusriani