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All Journal Indonesian Journal of Global Health research Proceeding Mulawarman International Conference on Tropical Public Health
Bahtiar, Rahmat
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Education Health Professions Languange, Linguistic, Communication & Media Nursing Public Health

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Analysis of Activity Based Costing (ABC) Calculations in Services Hemodialysis at the Kudungga Regional Hospital Dialysis Unit Wijayanti, Dwi Astuti Noor; Adrianto, Ratno; Ramdam, Iwan Muhammad; Pakki, Irfansyah Baharuddin; Kamaruddin, Iriyani; Bahtiar, Rahmat
Indonesian Journal of Global Health Research Vol 7 No 5 (2025): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/ijghr.v7i5.6871

Abstract

Hemodialysis is a kidney replacement therapy where blood from outside the body is filtered by a machine. The provision of hemodialysis services currently still uses the old rates and is considered not to provide profits for hospitals, so good calculations are needed as a form of efficiency in financing hemodialysis procedures in hospitals, especially in the JKN era. Hospitals will receive comprehensive information on shopping costs, unit cost calculations and action suggestions in accordance with applicable rates. The study was carried out with the aim of finding out the unit cost rates for hemodialysis services in the Kudungga Regional Hospital Dialysis Unit using the Activity Based Costing (ABC) method and comparing them with INA-CBGs rates and hospital rates. This research uses a descriptive and quantitative approach. Unit costs for dialysis units and cost analysis using the Activity Based Costing (ABC) method approach are the main subjects of this research. This research is based on all financial balance data for hemodialysis services at the Kudungga Regional Hospital Dialysis Unit. The unit cost of hemodialysis can be determined by tracing the costs related to the hemodialysis cost center as a production center and other elements that support this action. The data will be grouped into fixed costs, semi-variable costs and variable costs, then included in direct costs, indirect costs, overhead and unit cost calculations using the Activity Based Costing (ABC) method. The research results show that the unit cost calculation for hemodialysis based on the Activity Based Costing (ABC) method is IDR 1,397,627.79. Meanwhile, the Kudungga Regional Hospital rate is only IDR 1,258,300, the hospital rate only meets 90.03% of the unit cost using the ABC method. Meanwhile, when compared with the INA-CBGs tariff, which is IDR 921,300, the INA-CBGs tariff only meets 65.92% of the unit cost using the ABC method. Things that influence are direct costs, indirect costs and the number of hemodialysis procedures.
Calculation Rational Rates Based on Unit Costs Compared to Kudungga Hospital Surgical Instalation Rates Setianingtyas, Endah Dwi; Adrianto, Ratno; Ramdan, Iwan Muhamad; Pakki, Irfansyah Baharuddin; Kamaruddin, Iriyani; Bahtiar, Rahmat
Indonesian Journal of Global Health Research Vol 7 No 5 (2025): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/ijghr.v7i5.6872

Abstract

Hospitals that have carried out unit cost calculations can find out how much they are spending, so that the hospital can know if waste occurs. This is because the costs incurred by one hospital will be different from those incurred by another hospital, even though the hospital is in the same type of hospital. Apart from that, the results of unit cost calculations can also be used as a basis for decision making to improve hospital quality and quality. The aim of this research is to calculate rational rates for types of surgery using the multiple distribution method, then compare them with hospital rates for general surgery rates at the Central Surgical Installation of Kudungga Sangatta Regional Hospital. This study is a comparative descriptive quantitative analytical study to compare the rational rates of types of operations (special, special, major, major, and medium cito operations) in the general surgery group during the period of 2023 with the rates of general surgery operations at the Central Surgery Installation of Kudungga Sangatta Regional Hospital with a sample population of all 340 patients using BPJS insurance who received general surgery operations. The results of the research show that the rational rates obtained for special CITO operations are IDR 14,094,633, special operations IDR 12,383,431, large CITO operations IDR 5,262,904, large operations IDR 6,775,203, and medium operations IDR 3,858,857. Rational rates are higher than hospital rates, except for major CITO surgery rates. Therefore, when determining hospital rates, it is necessary to consider unit cost analysis so that hospital operational costs can be efficiently spent.
An Overview Of Outpatient Service Quality At RSIA AisyiyahSamarinda In 2025 Yunus, Mudassir; Rohmah, Nur; Bahtiar, Rahmat; Adrianto, Ratno
Mulawarman International Conference on Tropical Public Health Vol. 2 No. 2 (2025): The 4th MICTOPH
Publisher : Faculty of Public Health Mulawarman University, Indonesia

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Abstract

Background : Service quality is a crucial factor for patient satisfaction and loyalty in healthcare facilities. The Government of Indonesia, through the Minister of Health Decree (Kemenkes) RI Number 129/Menkes/SK/II/2008, has set Minimum Service Standards (SPM) for outpatient satisfaction at ≥90%. A study in 2024 showed a relationship between service quality and patient satisfaction at RSIA Aisyiyah Samarinda, and an internal survey report for the January-June 2024 periodindicated that outpatient patient satisfaction was still below the 90% threshold. Objective : This study aims to provide an overview of outpatient service quality at RSIA Aisyiyah Samarinda in 2025 Research Methods/ Implementation Methods : This was a descriptive quantitative study using accidental sampling technique, with data collected from 110 respondents (n=110). The service quality variable was measured using five dimensions (Tangibles, Reliability, Responsiveness, Assurance, Empathy) Results : The results showed that the overall average service quality at RSIA Aisyiyah Samarinda reached 90.6%, which falls into the “Very Good” category and meets the minimum standards set by the Ministry of Health (Kemenkes). The dimensions that exceeded the standard were Assurance (92.5%), Empathy (92.1%), and Reliability (91.0%). However, two dimensions remained below the 90% threshold, namely Responsiveness (89.3%) and Tangibles (88.0%). Conclusion/Lesson Learned : The overview of outpatient service quality at RSIA Aisyiyah Samarinda in 2025 was categorized as very good
Planned Delivery Place Preferences among Pregnant Women Visiting Puskesmas Lempake Huda, Muhammad Nur; Ardianto, Ratno; Rohmah, Nur; Bahtiar, Rahmat
Mulawarman International Conference on Tropical Public Health Vol. 2 No. 2 (2025): The 4th MICTOPH
Publisher : Faculty of Public Health Mulawarman University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Background : Maternal Mortality Rate (MMR) and Infant Mortality Rate (IMR) remain key health indicators in Indonesia. According to data from the Indonesian Ministry of Health (2023), maternal deaths increased compared to the previous year. This study aimed to describe the delivery place preferences among pregnant women visiting Puskesmas Lempake and the factors influencing their decisions. Objective : To identify the characteristics and delivery place preferences planned by pregnant women attending Puskesmas Lempake Research Methods/ Implementation Methods : A descriptive quantitative study was conducted among all third-trimester pregnant women who visited Puskesmas Lempake in September 2025, with total sampling applied. Data were collected through structured questionnaires and secondary medical records. The data were analyzed using descriptive statistics of frequency and percentage Results : Most pregnant women were aged 20-35 years and had a senior high school level of educaction. Hospitals were the most preferred delivery places, followed by private clinics or independent midwives, and Puskesmas Lempake. Decisions regarding delivery place were primarily made by the pregnant women themselves and were largely supported by their husbands. Distance, cost, and family advice were the main reasons for choosing Puskesmas, while those who did not choose it cited inadequate facilities and previous clinical complications. Conclusion/Lesson Learned : The study highlights the need to strengthen health promotion and improve delivery facilities at Puskesmas Lempake. Increasing medical staff, particularly emergency doctors, and educating pregnant women and families about the importance of delivering at healthcare facilities are strongly recommended to reduce MMR and IMR.
Co-Authors Adrianto, Ratno Ardianto, Ratno Huda, Muhammad Nur Irfansyah Baharuddin Pakki Iriyani Kamaruddin, Iriyani Iwan Muhamad Ramdan Nur Rohmah Ramdam, Iwan Muhammad Setianingtyas, Endah Dwi Wijayanti, Dwi Astuti Noor Yunus, Mudassir