COMPARISON ANALYSIS OF RATES BY UNIT COST AND INA-CBGS RATES IN HEMODIALYSIS SERVICES AT HOSPITAL X

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UEU » Journal » Magister Administrasi RS
Posted by [email protected] at 13/12/2023 15:24:47 • 109 Views

COMPARISON ANALYSIS OF RATES BY UNIT COST AND INA-CBGS RATES IN HEMODIALYSIS SERVICES AT HOSPITAL X

Created by :
Wina Fibionisa ( 20200309033 )
Yanuar Ramadhan; M. Natsir Nugroho

Subject:	INA-CBGS RATES HEMODIALYSIS SERVICES HOSPITAL
Alt. Subject :	HARGA INA-CBGS JASA HEMODIALISIS RUMAH SAKIT
Keyword:	activity-based costing unit cost method hemodialysis rates hemodialysis unit cost INA-CBGs rates

Description:

Hemodialysis is a method of kidney replacement treatment in patients with chronic kidney failure. This treatment is carried out routinely with a frequency of 2-3 times a week. This study aims to develop a pattern of hemodialysis rates based on unit cost calculations using the Activity-based Costing (ABC) method and analyzedifferences with INA-CBGs rates at X Hospital. This study used a quantitative method with a descriptive-analytical research design, which carried out hemodialysis unit cost analysis basedon an Activity-based Costing approach, as well as a comparative study to analyze differences in hemodialysis unit costs and INA-CBGs rates.Sampling in this study used a purposive sampling method with a total sample of 118 hemodialysis measures in December 2021. The data sources used were primary data and secondary data. Data collection used interview and observation methods. The unit cost calculation was carried out using the ABC method,and the different test was carried out using the Wilcoxon Match-Pairs Test. The results showed that the unit cost for hemodialysis services using the ABC method was Rp. 927,554.95. This result is higher than the INA-CBGs rate of Rp. 879,100, -with a negative difference of Rp. 48,454.95 or 5.5% of the INA-CBGs rate for 1 hemodialysis action and Rp. 729,198,542.55 for all hemodialysis actions during 2021. The results of the different testsobtained a p-value lower than 0.05,so that H0 was rejected,and it was concluded that there is a significant difference between hemodialysis rates based on unit cost and INA-CBGs rates. The determinants of the difference in tariffs are the difference in the method of calculation, the amount of employee salary costs, the difference in rates for doctors services, the use of consumables, medicines,and supporting examinations,as well as the policy on the use of dialyzer reuse.

Date Create	:	13/02/2023
Type	:	Text
Format	:	pdf
Language	:	English
Identifier	:	UEU-Journal-11_4408
Collection ID	:	11_4408

Source :
European Journal of Business and Management Research, Vol 8, Issue 5, September2023

Relation Collection:
Fakultas Ilmu Ilmu Kesehatan

Coverage :
Civitas Akademika Universitas Esa Unggul

Rights :
@2023 Perpustakaan Universitas Esa Unggul

Publication URL :
https://digilib.esaunggul.ac.id/comparison-analysis-of-rates-by-unit-cost-and-inacbgs-rates-in-hemodialysis-services-at-hospital-x-31291.html

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