The growth of the hospital industry shows that hospitals are currently seen as a promising business opportunity. The increasing level of business competition makes hospital management must conduct an analysis to obtain competitive rates. Rates decision is an important part of ensuring the sustainability of the hospital business. This study aims to analyze the implementation of inpatient rates at XYZ Hospital, South Jakarta, evaluate its impact on the hospital, and analyze the application of more competitive inpatient rates. This research uses a qualitative approach with data collection techniques in the form of observation, interviews, document review, and questionnaire surveys. Primary data was obtained from interviews with hospital informants and patient surveys to measure Willingness to Pay (WTP) and Ability to Pay (ATP). Secondary data was obtained through documentation related to hospital operational costs. Rates analysis was conducted using the Activity-Based Costing (ABC) method for unit cost calculation and comparison with patients' ability and willingness to pay. The results showed XYZ Hospital still uses the traditional method in setting inpatient rates. The impact of implementing this method is the high price of inpatient rates. To overcome these problems, rates were calculated using the ABC, ATP, and WTP methods to obtain more accurate rates that reflect the actual use of hospital resources. The calculation analysis showed that the application of the new recommended rates allows the hospital to set more competitive rates, which is expected to improve the competitiveness of inpatient services.
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