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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.
Co-Authors Adrianto, Ratno Irfansyah Baharuddin Pakki Iriyani Kamaruddin, Iriyani Iwan Muhamad Ramdan Ramdam, Iwan Muhammad Setianingtyas, Endah Dwi Wijayanti, Dwi Astuti Noor