Unit Cost Analysis of Haemodialysis Services By Activity Based Costing Approach as a Strategy For Increasing Hospital Profits
DOI:
https://doi.org/10.59188/eduvest.v4i6.1193Keywords:
Haemodialysis, INACBGs rates, Unit CostAbstract
One of the catastrophic diseases that is the focus of health insurance financing is kidney failure. Haemodialysis is a type of kidney replacement therapy for chronic kidney disease using special equipment. One method of financing haemodialysis procedures is the National Health Insurance Program. Hospitals, as health service providers for JKN participants, have an interest in the INACBG rates. Based on the Regulation of the Minister of Health of the Republic of Indonesia Number 3 of 2023 concerning Health Service Tariff Standards in the Implementation of the Health Insurance Program, there are changes to tariffs for haemodialysis services. With the current tariff changes, single-use and re-use services are divided into two different tariffs. The research was conducted at Siloam Hospital Bali. The data taken is secondary data originating from the Financial Division of Siloam Hospital Bali, the Medical Records Department of Siloam Hospital Bali, and the Haemodialysis Department of Siloam Hospital Bali during the period January–April 2023. The data collected and the hypothesis formulated in this research will be tested using the MANOVA (Multivariate Analysis of Variance) test method, using SPSS software. The research results show that there is a significant difference in total costs for re-use and single-use haemodialysis services; there is a significant difference in the total INACBG rates per patient for re-use and single-use haemodialysis services and there is no significant difference in the difference between INACBG rates and total costs in re-use and single-use haemodialysis services.
References
Al-Tamimi, S. N., & Madhi, A. H. (2023). Contingency Approach To Manage-ment Accounting: Literary Review. Res Militiaris, 13(2), 3157–3173.
Amalia, A., & Apriliani, N. (2021). Analisis Efektivitas Single Use Dan Reuse Dialyzer Pada Pasien Gagal Ginjal Kronik Di Rsud Mardi Waluyo Kota Blitar. Jurnal Sains Dan Kesehatan, 3(5), 679–686. Https://Doi.Org/10.25026/Jsk.V3i5.572
Asman, D., Amir, Y., & Bayhakki. (2021). Perbedaan Adekuasi Hemodialisis Pada Penggunaan Dializer Baru Dan Reuse. Jurnal Ners Indonesia, 11(2), 119–129.
Azizan, N., Maryam, M. S., & Sutoto. (2020). Analisis Biaya Dan Manfaat Berbagai Skema Untuk Pelayanan Hemodialisis Di Rumah Sakit Dr. Sitanala Tangerang. Jurnal Riset Bisnis, 4(1), 39–48.
Bahaswan, S., Pribadi, F. (2017). Unit Cost Pelayanan Hemodialisis Dengan Metode Activity Based Costing Di Era Jaminan Kesehatan Nasional. Pro-ceeding Health Architecture, 1(1), 188-194. Website: Http://Mmr.Umy.Ac.Id/Artikel/Proceeding/
Blocher Ej., Stout De., Cokins G. (2010). Chapter 5: Activity Based Costing (Abc) And Customer Profitability Analysis. Cost Management. Fifth Edi-tion. Mcgraw-Hill.
Direktorat Bina Pelayanan Medik Spesialistik Departemen Kesehatan Ri. (2008). Pedoman Pelayanan Hemodialisis Di Sarana Pelayanan Kesehatan (1st Ed.).
Hakim, T. (2018). Activity-Based Costing Dan Derivatifnya Serta Signif-ikansinya Pada Lingkungan Yang Mutakhir Activity-Based Costing And Its Derivatives And Significance In The Cutting-Edge Environment. The International Journal Of Applied Business, 2(2), 107–122.
Holly A., Maidin A., Syamsuddin. (2019). Comparison Analysis Of Hemodialysis Unit Profitability Based On Hospital Rates, Unit Cost, And Indonesia Case Based Groups Using Realist Evaluation Analysis At Siloam Hospi-tals Balikpapan Indonesia In 2018. International Journal Of Advanced Research (Ijar), 7(4), 706-712.
Islam, J., & Hu, H. (2012). A Review Of Literature On Contingency Theory In Managerial Accounting. African Journal Of Business Management, 6(15), 5159–5164. Https://Doi.Org/10.5897/Ajbm11.2764
Ismail, K., Zainuddin, S., & Sapiei, N. S. (2010). The Use Of Contingency Theo-ry In Management And Accounting Research. Journal Of Accounting Perspectives, 3, 22–37.
Khodadadzadeh, T. (2015). A State-Of-Art Review On Activity-Based Costing. Accounting, 1, 89–94. Https://Doi.Org/10.5267/J.Ac.2015.12.001
Majid, J. (2021). Kontribusi Teori Contigency : Upaya Mewujudkan Good Gov-ernance Melalui E-Government Di Indonesia. Assets : Jurnal Ekonomi, Manajemen Dan Akuntansi, 11(2), 186–205. Https://Doi.Org/10.24252/Assets.V11i2.23810
Marvia, E. (2015). Analisis Perhitungan Unit Cost Pelayanan Hemodialisa Dengan Pendekatan Abc (Studi Kasus Di Rs Pku Muhammadiyah Yogya-karta Unit 1). Jurnal Valid, 12(4), 399–403.
Otley, D. (2016). The Contingency Theory Of Management Accounting And Control: 1980-2014. Management Accounting Research, 31, 45–62. Https://Doi.Org/10.1016/J.Mar.2016.02.001
Nadhira R., Saputra I., Usman S., Bakthiar, Nurjannah. (2020). Comparative Analysis Between Real Cost And Ina-Cbg’s Claims Of Service Cost In Chronic Kidney Disease Patients With Hemodialysis. Strada Jurnal Ilmi-ah Kesehatan, 9(2), 726-732.
Pernefri. (2003). Konsensus Dialisis (1st Ed.).
Persi. (2019). Buku Putih Persi Refleksi Perjalanan 5 Tahun Era Jaminan Kesehatan Nasional (1st Ed.). Persi. Www.Persi.Or.Id
Rohenti, I. R., Rahmadaniati, H. U., & Sarnianto, P. (2019). Analisis Biaya Medis Langsung Pasien Hemodialisa Di Rumah Sakit X Wilayah Bekasi Analy-sis Of Direct Medical Costs Of Hemodialysis Patients In Hospital X Bekasi. Pharmaceutical Journal Of Indonesia, 16(02), 386–395.
Rosiana, Sarnianto P. Anggriani, Y. (2019). Analisis Komparatif Biaya Hemodi-alisis Pada Pasien Dengan Penyakit Ginjal Kronis Di Rumah Sakit X Ka-bupaten Bogor. Jurnal Ilmiah Kedokteran, 6(2), 122-131.
Rosmila Gb., Yaya R., Pribadi F. (2020). The Comparison Of The Unit Cost Of Hemodialysis With Inacbg Rates In Muhammadiyah Siti Aminah Hospi-tal. Archives Of Bussiness Review, 8(5), 80-95.
Rusli, Nt. (2017). Analisis Biaya Dan Faktor-Faktor Penentu Inefisiensi Layanan Hemodialisis Pada Pasien Gagal Ginjal Kronik Rumah Sakit Rk Charitas Palembang Tahun 2016. Jurnal Administrasi Rumah Sakit. 3(3), 158-168.
Setyaning, L. B., & Fara Dita, A. O. (2020). Literature Study : Activity-Based Costing System. Journal Of Applied Sciences, Management And Engi-neering Technology, 1(2), 46–49. Https://Doi.Org/10.31284/J.Jasmet.2020.V1i2.1160
Shihab, W. K., & Prasad, S. (2017). Activity Based Costing System. Article In International Journal Of Scientific Research, 8(7), 18288–18306. Https://Doi.Org/10.24327/Ijrsr.2017.0807.0484
Standar Tarif Pelayanan Kesehatan Dalam Penyelenggaraan Program Jaminan Kesehatan, Pub. L. No. 23, Peraturan Menteri Kesehatan Republik Indo-nesia (2023).
Verdika, R., Kusnadi, D., & Nurdin. (2022). Humantech Jurnal Ilmiah Multi Disiplin Indonesia Analisis Perbandingan Biaya Satuan Pelayanan Hemo-dialisa Dengan Metode Activity Based Costing (Abc) Terhadap Tarif Rumah Sakit Dan Tarif Ina-Cbgs Serta Cost Recovery Rate (Crr). Jurnal Ilmiah Multi Disiplin Indonesia, 1(12), 1907–1922.
Published
Issue
Section
License
Copyright (c) 2024 Rista Agustin Margina, Gine Das Prena
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
