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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| Format: | Article |
| Language: | English |
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Universitas Andalas
2024-07-01
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| 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. |
| format | Article |
| id | doaj-art-cfdcecef52ba460eaf9302dc521f37c2 |
| institution | OA Journals |
| issn | 0126-2092 2442-5230 |
| language | English |
| publishDate | 2024-07-01 |
| publisher | Universitas Andalas |
| record_format | Article |
| series | Majalah Kedokteran Andalas |
| 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 |
| work_keys_str_mv | AT andikachandraputra evaluasibiayaperawatanintensifpasiencovid19dirsuppersahabatanjakartapendekatanactivitybasedcosting |