Unit Cost Analysis Of Medical Rehabilitation Program For Low Back Pain in Type D Private Hospital
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.
Downloads
Copyright (c) 2024 Zahrosofi Ahmadah, Firman Pribadi, Ietje Nazaruddin
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
An author who publishes in the EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis agrees to the following terms:
Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.