Unit Cost Analysis Of Medical Rehabilitation Program For Low Back Pain in Type D Private Hospital

  • Zahrosofi Ahmadah Universitas Muhammadiyah Yogyakarta
  • Firman Pribadi Universitas Muhammadiyah Yogyakarta
  • Ietje Nazaruddin Universitas Muhammadiyah Yogyakarta
Keywords: Unit Cost, Case-Mix, ABC Method, INA-CBGs, Medical Rehabilitation

Abstract

Comprehensive health access through the JKN Program is changing the fee-for-service payment paradigm towards a package system. Hospitals that can benefit in the current era with the INA-CBGs payment system are hospitals that can implement cost efficiency. The medical rehabilitation installation is a service unit with various complexities. Efficient cost management requires precise information about the actual unit of service. One way that companies can use to achieve cost efficiency is through an Activity Based Costing System (ABC system). This research is qualitative research using a case study design. Data was obtained through interviews, observations, documentation, and medical records. Cost analysis was carried out using the ABC method, Cost analysis was carried out using the ABC method, then the next step was compared with hospital rates and INACBG claims. The unit cost of the medical rehabilitation program for LBP cases in “A” hospitals using Activity Based Costing obtained a difference of IDR 182,754.39 for hospital rates (32%) and IDR 122,195.25 for INACBG (24%). The unit costs using the ABC method are smaller than the actual costs applied from hospital rates.

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Published
2024-10-14
How to Cite
Ahmadah, Z., Pribadi, F., & Nazaruddin, I. (2024). Unit Cost Analysis Of Medical Rehabilitation Program For Low Back Pain in Type D Private Hospital. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 12(4), 3665–3674. Retrieved from https://jurnal.unived.ac.id/index.php/er/article/view/6622
Section
Articles