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Analysis of Activity-Based Costing (ABC) Implementation for Inpatient Operational Cost Control in 2025 Ongky Harianto; Ermi Girsang; Sri Lestari Ramadhani Nasution
The International Journal of Medical Science and Health Research Vol. 39 No. 1 (2026): The International Journal of Medical Science and Health Research
Publisher : International Medical Journal Corp. Ltd

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70070/13z7dt40

Abstract

Background: Hospitals require accurate cost information to set service tariffs, prepare budgets, and control operational costs. At RS Pratama Krayan, inpatient tariff determination may still create cost distortion because it has not fully applied an activity-based approach. Objective: This study aimed to analyze the implementation of Activity Based Costing (ABC) in controlling inpatient operational costs at RS Pratama Krayan, North Kalimantan, in 2025. Method: This study employed a quantitative descriptive method with a case study approach. Data were collected through documentation and interviews, then analyzed using ABC procedures, including activity identification, cost pooling, cost driver determination, activity rate calculation, and cost allocation to each inpatient class to obtain the unit cost. Results: The findings identified nine major cost activities with a total inpatient operational cost of IDR 2,744,000,000. Activity rates were calculated using inpatient days, room area, and electricity consumption as cost drivers. ABC calculation produced inpatient unit costs per day of IDR 179,494 for VIP, IDR 107,782 for Class I, IDR 88,608 for Class II, and IDR 86,881 for Class III. All values were lower than the existing tariffs, with reductions of 48.7% for VIP, 46.1% for Class I, 50.8% for Class II, and 42.1% for Class III. Conclusion: The implementation of ABC provides more detailed, proportional, and transparent inpatient cost information and can serve as a basis for tariff evaluation and hospital operational cost control.
The Effect of Outpatient Service Digitalization on Patient Waiting Time Among Patients with Diabetes Mellitus at Royal Prima General Hospital Medan Juliana Sugiarto; Ermi Girsang; Sri Lestari Ramadhani Nasution; Fitriyana Br Kaban
Journal of Community Health Provision Vol. 6 No. 1 (2026): Journal of Community Health Provision
Publisher : PSPP JOURNALS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jchp.v6i1.962

Abstract

The development of information technology in the healthcare sector has driven the digital transformation of hospital services, including outpatient care. Service digitalization such as online registration, electronic queue systems, and electronic medical records is expected to improve service flow efficiency and reduce patient waiting time. This study aims to empirically analyze the effect of outpatient service digitalization on the waiting time of Diabetes Mellitus patients at Royal Prima General Hospital Medan. This study used a quantitative design with a cross-sectional approach. The study population consisted of 2,940 outpatient Diabetes Mellitus patients, with a sample of 352 respondents determined using the Slovin formula and simple consecutive sampling technique. Data were collected through questionnaires to measure the level of service digitalization and observation of patient waiting time. Data analysis was conducted using univariate and bivariate methods with the Chi-Square test at a 95% confidence level. The results showed that most outpatient service digitalization was categorized as good, and most patient waiting times were within the standard of ≤60 minutes. Bivariate analysis indicated a significant effect between outpatient service digitalization and waiting time of Diabetes Mellitus patients (p-value < 0.05). Outpatient service digitalization at Royal Prima General Hospital Medan has been generally well implemented and significantly influences the waiting time of Diabetes Mellitus patients. The better the implementation of digitalization, the shorter the waiting time experienced by patients. It is recommended to enhance system integration, strengthen human resource capacity, and optimize the use of digital technology to further reduce waiting time and improve service quality.
EVALUATION OF STRATEGIES TO STRENGTHEN HOSPITAL RISK MANAGEMENT THROUGH THE IMPLEMENTATION OF CLINICAL RISK MANAGEMENT AT MURNI TEGUH MEMORIAL HOSPITAL Darma Abdinta Sitepu; Ermi Girsang; Sri Lestari Ramadhani Nasution
Journal of Gender and Social Inclusion in Muslim Societies Vol 7, No 1 (2026): Journal of Gender and Social Inclusion in Muslim Societies (JGSIMS)
Publisher : Pusat Studi Gender dan Anak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jgsims.v7i1.28725

Abstract

This study aims to evaluate the strategy for strengthening hospital risk management through the implementation of Clinical Risk Management (CRM) at Murni Teguh Memorial Hospital (MTMH). The research utilized a qualitative descriptive approach, with data collected through in-depth interviews, observations, and document reviews involving eight key informants from hospital management and clinical units. The findings reveal that while clinical risk identification and analysis are systematically conducted using incident reporting, clinical audits, and analytical tools like RCA and FMEA, operational challenges such as underreporting and high staff workloads remain. To address these issues, this study identified a five-pillar integrated CRM reinforcement model combining top-down and bottom-up approaches: leadership and risk governance, integrated CRM processes, human resource competency enhancement, a non-punitive safety culture, and continuous monitoring and evaluation. The implementation of this strategy has significantly improved the incident reporting culture, interprofessional coordination, and staff risk awareness. This demonstrates that strong top management commitment is crucial for sustaining patient safety improvements.