ACTIVITY BASED COSTING ANALYSIS OF DYSPEPSIA, VIRAL INFECTION AND VERTIGO ON INA-CBGS RATES AT THE MAIN CLINIC OF WISHNU HUSADA
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
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