Evaluasi Biaya Perawatan Intensif Pasien COVID-19 Di RSUP Persahabatan Jakarta: Pendekatan Activity Based Costing

Facing the COVID-19 pandemic, the healthcare system, especially in Indonesia, encountered significant operational and financial challenges, particularly concerning intensive care costs. RSUP Persahabatan, serving as a national referral center, consistently managed COVID-19 patients ranging from mode...

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Main Author: Andika Chandra Putra
Format: Article
Language:English
Published: Universitas Andalas 2024-07-01
Series:Majalah Kedokteran Andalas
Online Access:https://jurnalmka.fk.unand.ac.id/index.php/art/article/view/1476
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author Andika Chandra Putra
author_facet Andika Chandra Putra
author_sort Andika Chandra Putra
collection DOAJ
description Facing the COVID-19 pandemic, the healthcare system, especially in Indonesia, encountered significant operational and financial challenges, particularly concerning intensive care costs. RSUP Persahabatan, serving as a national referral center, consistently managed COVID-19 patients ranging from moderate to critical degrees. Recognizing the importance of cost evaluation for efficiency enhancement, this study aimed to meticulously examine the unit cost of intensive care for COVID-19 patients using the Activity Based Costing (ABC) approach. In-depth analysis revealed that the intensive care unit at RSUP Persahabatan comprises 14 supporting activities and offers 61 service products. Both direct and indirect costs for each activity were successfully identified and quantified. Further, when juxtaposed with the INA-CBGs rates set by the 2023 Indonesian Health Minister's Regulation, it became evident that RSUP Persahabatan's ICU achieved remarkable cost efficiency. These findings not only provide invaluable insights for RSUP Persahabatan but also offer strategic recommendations for other healthcare institutions in the evaluation and optimization of COVID-19 intensive care costs.
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spelling doaj-art-cfdcecef52ba460eaf9302dc521f37c22025-08-20T02:13:53ZengUniversitas AndalasMajalah Kedokteran Andalas0126-20922442-52302024-07-014691414142110.25077/mka.v46.i9.p1426-1433.2024837Evaluasi Biaya Perawatan Intensif Pasien COVID-19 Di RSUP Persahabatan Jakarta: Pendekatan Activity Based CostingAndika Chandra Putra0Doctoral Program Biomedical Science, Faculty of Medicine, Andalas University, Padang, Indonesia/ Department of Medical Laboratory Technology, STIKES Syedza Saintika, Padang, IndonesiaFacing the COVID-19 pandemic, the healthcare system, especially in Indonesia, encountered significant operational and financial challenges, particularly concerning intensive care costs. RSUP Persahabatan, serving as a national referral center, consistently managed COVID-19 patients ranging from moderate to critical degrees. Recognizing the importance of cost evaluation for efficiency enhancement, this study aimed to meticulously examine the unit cost of intensive care for COVID-19 patients using the Activity Based Costing (ABC) approach. In-depth analysis revealed that the intensive care unit at RSUP Persahabatan comprises 14 supporting activities and offers 61 service products. Both direct and indirect costs for each activity were successfully identified and quantified. Further, when juxtaposed with the INA-CBGs rates set by the 2023 Indonesian Health Minister's Regulation, it became evident that RSUP Persahabatan's ICU achieved remarkable cost efficiency. These findings not only provide invaluable insights for RSUP Persahabatan but also offer strategic recommendations for other healthcare institutions in the evaluation and optimization of COVID-19 intensive care costs.https://jurnalmka.fk.unand.ac.id/index.php/art/article/view/1476
spellingShingle Andika Chandra Putra
Evaluasi Biaya Perawatan Intensif Pasien COVID-19 Di RSUP Persahabatan Jakarta: Pendekatan Activity Based Costing
Majalah Kedokteran Andalas
title Evaluasi Biaya Perawatan Intensif Pasien COVID-19 Di RSUP Persahabatan Jakarta: Pendekatan Activity Based Costing
title_full Evaluasi Biaya Perawatan Intensif Pasien COVID-19 Di RSUP Persahabatan Jakarta: Pendekatan Activity Based Costing
title_fullStr Evaluasi Biaya Perawatan Intensif Pasien COVID-19 Di RSUP Persahabatan Jakarta: Pendekatan Activity Based Costing
title_full_unstemmed Evaluasi Biaya Perawatan Intensif Pasien COVID-19 Di RSUP Persahabatan Jakarta: Pendekatan Activity Based Costing
title_short Evaluasi Biaya Perawatan Intensif Pasien COVID-19 Di RSUP Persahabatan Jakarta: Pendekatan Activity Based Costing
title_sort evaluasi biaya perawatan intensif pasien covid 19 di rsup persahabatan jakarta pendekatan activity based costing
url https://jurnalmka.fk.unand.ac.id/index.php/art/article/view/1476
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