Rate Analysis Of Activity Based Costing (Abc) Method On Indonesian Rate Case Based Groups (Ina Cbgs) In Appendictomic And Toncilectomic Measures In Hospital

Muhamad Eko Mikroni, Ary Yunanto, Budi Aji

Abstract


Hospitals as advanced health facilities have a very important role in the implementation of the National Health Insurance (JKN) program. There are still many problems in implementing JKN, one of them is the Indonesian Case Based Groups (INA CBGS) rate, which uses a prospective payment method. However the payment is not effective because the INA rates CBGS potentially cause harm to the hospital if there are operative action.

 

This study aims to analyze the rates of the Activity Based Costing (ABC) method toward the INA CBGS rates for appendectomy and tonsillectomy. Unit cost analysis with ABC method was performed on appendectomy and tonsillectomy without complications. The used data is primary data in the form of observations and interviews with specialists Surgery, ENT specialist and secondary data, reports financial Muhammadiyah Rodliyah Achid Hospital Moga Pemalang in 2019, flat-rate data INA CBGS 2019 claims data BPJS verified in 2019 and the profile Muhammadiyah Rodliyah Achid Hospital Moga Pemalang. The results of unit cost analysis on appendectomy and tonsillectomy services through the ABC approach shows that the unit cost calculation results using the ABC approach are higher than the INA CBGS package rates. There is a negative difference in appendectomy rates using the ABC method, namely IDR. 8.720.089 while the INA CBG rate is  IDR. 2.507.700. The rate for tonsillectomy using the ABC method is  IDR. 8.690.274 rates of tonsillectomy by INA CBGS namely  IDR. 2.924.600.

The conclusion of this study results a negative difference with a lower INA CBGS rate than using the ABC method to calculate the unit cost at Muhammadiyah Rodliyah Achid Hospital Moga, Pemalang.

 

Keywords: Activity Based Costing, Appendectomy, Tonsillectomy, INA CBGS

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