Anwarusysyamsi Alfarozy, Suliyanto Suliyanto, Ary Yunanto


Choosing an accounting system in hospital management is a challenge in the era of National Health Insurance in Indonesia. In order to support the health of Indonesian people, the Government of Indonesia issued a National Health Insurance (JKN) regulation, organized by the Social Insurance Administration Organization (BPJS). The Health BPJS uses Indonesian Case Based Groups (INA-CBGs) rates as a payment method. This is a problem in several Health Care Facilities because of the incompatibility between INA-CBGs rates and the rates issued by the Clinic or Hospital partners. There are 3 diagnoses, namely dyspepsia, viral infection and vertigo that are not suitable between the INA-CBGs rates and the operational rates of the Main Clinic of Wishnu Husada. These 3 diagnoses were the biggest contributor to the loss cost from BPJS claims. This study aims to analyze Activity Based Costing (ABC) against 3 diagnoses whose tariff claim is still below the operational rates and compare these rates with INA-CBGs rates. The method of this research uses a qualitative approach with case studies. The method of collecting data using primary data sources by conducting observations and interview and secondary data sources obtained from the financial statements of Wishnu Husada Main Clinic in 2018, 2018 INA-CBGs tariff data and verified BPJS claim data in 2018. Data analysis with Activity Based Costing method. The Results of this study showed the cost rates of diagnosis of dyspepsia using ABC method is higher compared to INA-CBGS rates, the cost rates of diagnosis of viral infection using ABC method is higher compared to INA-CBGs rates and the cost rates of diagnosis of vertigo using ABC method is higher compared to INA-CBGs rates. The conclusion of this study is using ABC method to calculate unit cost in Main Clinic of Whisnu Husada have negative difference compared to INA-CBGs rates.


Keywords: Activity Based Costing, Dyspepsia, Viral Infection, Vertigo, INA-CBGs

Full Text:



Mahdi Javid, Mohammad Hadian, Hossein Ghaderi, Shahram Ghaffari1& Masoud Salehi. (2016). Application of the Activity-Based Costing Method for Unit-Cost Calculation in a Hospital. Global Journal of Health Science; Vol. 8, No. 1

Ibrahim Roszita, Amrizal Muhd Nur, SA Zafirah AR, Syed Mohamed Aljunid. (2017). Estimation of Cost of Diagnostic Laboratory Services Using Activity Based Costing (ABC) for Implementation of Malaysia Diagnosis Related Group (MY-DRG) in Teaching Hospital. Malaysian Journal of Public Health Medicine 2017, Vol. 17 (2): 1-8

A Rajabi, A Dabiri. (2012). Applying Activity Based Costing (ABC) Method to Calculate Cost Price in Hospital and Remedy Services. Iranian J Publ Health, Vol. 41, No.4, Apr 2012.

Mehtap Aldogan, A. David Austill, Mehmet C. Kocakulah. (2014). The Excellence of Activity-Based Costing in Cost Calculation: Case Study of A Private Hospital in Turkey. Journal of Health Care Finance.

Dorota Kuctha, Sabina Zabek. (2011). Activity Based Costing for Health Care Institutions. 8th ICESAL 2011. Thassos Island, Greece.

Dadan Soekardan. (2016). An Analysis of Activity Based Costing: Between Benefit And Cost For Its Implementation. International Journal of Scientific & Technology Research, Volume 5, Issue 06 June 2016

Pantelis Oustamanolakis, Jan Tack. (2012). Dyspepsia: Organic versus Functional. Journal of Clinical Gastroenterology 46(3):175–190.

Cheol Min Shin, Kyu Chan Huh. (2016). Diagnosis and Treatment of Functional Dyspepsia. Journal of the Korean Medical Association. 59(4), 311.

Laura D Kramer, PhD. (2018). Overview of Viruses. MSD Manual Professional Version. Accessed on 10 May 2019 from

Paolla Gnerre, Carlotta Casati, Mariella Frualdo, Maurizio Cavalleri, Sara Guizzetti. (2015). Management of Vertigo: from evidence to clinical Practice. Italian Journal of Medicine; volume 9:180-192J. Doe, Article name, Phys. Rev. Lett.

Bruintjes TD, van der Zaag-Loonen HJ, Eggelmeijer F, van Leeuwen RB. (2018). The prevalence of benign paroxysmal positional vertigo in patients with osteoporosis. Eur Arch Otorhinolaryngology. Dec; 275(12):3083-3086

Hotma Dumaris. (2015). Analisis Perbedaan Tarif Rumah Sakit dan Tarif INA-CBG’s Pelayanan Rawat Jalan di RSUD Budhi Asih Jakarta Tahun 2015. Jurnal ARSI.

Muslimah, Tri Murti Andayani, Rizaldy Pinzon, Dwi Endarti. (2017). Perbandingan Biaya Riil Terhadap Tarif INA-CBG’s Penyakit Stroke Iskemik di RS Bethesda Yogyakarta. Jurnal Online Universitas Gadjah Mada, Volume 7 Nomor 2


  • There are currently no refbacks.