Comparison the Unit Cost of Hemodialysis Service with Dialysis Service’s Tariff in INA CBGs Universal Health Coverage Programe (JKN): Case Study Hemodialysis Clinic in Depok

Supriadi

2019

Abstract

Comparing the hemodialysis service unit costs calculated by activity-based costing method with INA CBG tariff for dialysis service in the National Health Insurance Program (JKN). Data was taken from a hemodialysis clinic that was the provider of the JKN program in the Depok area. Calculation of the unit cost of hemodialysis services uses the activity-based costing method. This method was started by tracking all hemodialysis service activities. T The direct and indirect costs of each service activity were traced. The data used are primary data obtained from interviews with leaders and clinical finance officers, and secondary data obtained from clinical, operational records, both financial and non-financial records. The results of unit cost calculations will be compared with the tariff dialysis service in INA CBGs. The results showed that the unit cost of hemodialysis services using the activity-based costing method was lower than the tariff of dialysis service in INA CBGs. The results of this study it is used to trace costs and make efficiency in order to reduce service costs so that real profits can be increased from hemodialysis services.

Paper Citation

in Harvard Style

Supriadi. (2019). Comparison the Unit Cost of Hemodialysis Service with Dialysis Service’s Tariff in INA CBGs Universal Health Coverage Programe (JKN): Case Study Hemodialysis Clinic in Depok. In Proceedings of the 4th International Conference of Vocational Higher Education - Volume 1: ICVHE, ISBN 978-989-758-530-2, pages 130-134. DOI: 10.5220/0010168900002967

in Bibtex Style

@conference{icvhe19,
author={Supriadi},
title={Comparison the Unit Cost of Hemodialysis Service with Dialysis Service’s Tariff in INA CBGs Universal Health Coverage Programe (JKN): Case Study Hemodialysis Clinic in Depok},
booktitle={Proceedings of the 4th International Conference of Vocational Higher Education - Volume 1: ICVHE,},
year={2019},
pages={130-134},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010168900002967},
isbn={978-989-758-530-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th International Conference of Vocational Higher Education - Volume 1: ICVHE,
TI - Comparison the Unit Cost of Hemodialysis Service with Dialysis Service’s Tariff in INA CBGs Universal Health Coverage Programe (JKN): Case Study Hemodialysis Clinic in Depok
SN - 978-989-758-530-2
AU - Supriadi.
PY - 2019
SP - 130
EP - 134
DO - 10.5220/0010168900002967