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All Journal Jurnal Dunia Kesmas Medika: Jurnal Ilmiah Kesehatan
Khleg Gamal Mohammed Al-Yamani
Universitas Muhammadiyah Jakarta
Environmental Science Health Professions Immunology & microbiology Medicine & Pharmacology Nursing Public Health

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Dampak Penerapan Activity Based Costing (ABC) terhadap Efisiensi Biaya di Institusi Kesehatan: Studi Literatur Muhammad Rafli Ramadhan; Khleg Gamal Mohammed Al-Yamani; Budi Hartono; Alfani Gutsa Daud
Medika: Jurnal Ilmiah Kesehatan Vol. 6 No. 1 (2026): Medika: Jurnal Ilmiah Kesehatan
Publisher : Universitas Nahdlatul Ulama Nusa Tenggara Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69503/medika.v6i1.1020

Abstract

Penerapan metode Activity-Based Costing (ABC) dalam sistem akuntansi biaya institusi kesehatan dinilai mampu memberikan informasi biaya yang lebih akurat dan relevan dibandingkan metode konvensional. Penelitian ini bertujuan untuk mengkaji dampak penerapan ABC terhadap efisiensi biaya di rumah sakit dan institusi kesehatan lainnya berdasarkan studi literatur terhadap 5 artikel jurnal ilmiah terkini. Hasil kajian menunjukkan bahwa ABC memberikan kontribusi positif dalam mengidentifikasi aktivitas bernilai tambah dan non-bernilai tambah, meningkatkan transparansi biaya, serta mendukung pengambilan keputusan manajerial yang lebih efektif. Meskipun demikian, implementasi ABC masih menghadapi tantangan dalam hal kompleksitas data dan kebutuhan pelatihan SDM. Rekomendasi penelitian menekankan pentingnya kesiapan organisasi dan integrasi sistem informasi untuk keberhasilan penerapan ABC secara optimal di sektor kesehatan.
Plan of Action (PoA) in Hospital Management: Urgency, Challenges, and Implementation Muhammad Rafli Ramadhan; Darmawati Sahafi; Khleg Gamal Mohammed Al-Yamani; Budi Hartono
Jurnal Dunia Kesmas Vol 15, No 1 (2026): Volume 15 Nomor 1
Publisher : Persatuan Dosen Kesehatan Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jdk.v15i1.24614

Abstract

Abstract: The Plan of Action (PoA) is an operational planning instrument that plays a crucial role in ensuring the achievement of organizational objectives, including in hospitals. PoA helps translate strategic plans into concrete, measurable, and systematic actions. This article aims to examine the concept of PoA based on various references, identify the urgency and challenges of its implementation in hospitals, describe the components and stages of PoA development, and review relevant journals on PoA implementation in hospital settings. The method employed is a literature review of management textbooks and health-related journal articles. The findings indicate that PoA is a critical element in improving service quality and management efficiency in hospitals, despite facing challenges such as limited resources, complex coordination, and organizational commitment. Keywords: Plan of Action, Hospital Management, Operational Planning, Service Quality
Co-Authors Alfani Gutsa Daud Budi Hartono Budi Hartono Darmawati Sahafi Muhammad Rafli Ramadhan