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All Journal Jurnal Kedokteran Brawijaya Media Penelitian dan Pengembangan Kesehatan SALAM: Jurnal Sosial dan Budaya Syar-i JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo JASF (Journal of Accounting and Strategic Finance) Journal of Community Health and Preventive Medicine (JOCHAPM) JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit)
Nikma Fitriasari
Master Program In Hospital Management, Faculty Of Medicine Universitas Brawijaya
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : JASF (Journal of Accounting and Strategic Finance)

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Redesigning Clinical Pathway of Elective Caesarean Section Using Activity-Based-Costing Reduce Exposure to COVID-19 Lidia Asjanti; Nikma Fitriasari; Ali Djamhuri
Journal of Accounting and Strategic Finance Vol 4 No 1 (2021): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.145

Abstract

This research objective is to discover non-value-added activities in the elective cesarean section (CS) clinical pathway (CP) through cost analysis using the ABC method and redesign elective CS CP at W Hospital. Activity-Based Costing (ABC) is an accounting system designed through activity management. The ABC system identifies all functions in the service process chain, calculates the activity costs, and assigns costs to cost objects, such as activity-based service products. This calculation method emphasizes the service process. The ABC method is seen as a unit cost calculation system that is suitable for hospitals. CP costing using the ABC method is a cost analysis using CP as the basis for service activities. The CP of Elective CS consists of various activities. This study used a case study approach. The eight informants were the head of finance, the head of medical services and support, one ob-gyn specialists, one anesthetist specialists, one outpatient installation nurse, one midwife, one inpatient installation midwives, and one nutritionist. The COVID-19 changed the procedures and influenced the activities of CS CP. The analyses were conducted using the ABC method and data triangulation. Non-value-added activities found were clinical assessment in the emergency room (ER), laboratory activities, and organic waste treatment. Non-value-added found in clinical assessment in the ER, laboratory examinations, and organic waste treatment. CP CS redesign consists of activities of admission, pre-operation, and post-operation, surgery, pharmacy, nutrition, medical records, laundry, billing, logistics, and management administration. The researchers suggest that W hospital should redesign elective CS CP activities to eliminate non-value-added activities.
Redesigning Clinical Pathway of Elective Caesarean Section Using Activity-Based-Costing Reduce Exposure to Covid-19 Lidia Asjanti; Nikma Fitriasari; Ali Djamhuri
JASF Vol. 4 No. 1 (2021): JASF (Journal of Accounting and Strategic Finance) - June 2021
Publisher : JASF

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research objective is to discover non-value-added activities in the elective cesarean section (CS) clinical pathway (CP) through cost analysis using the ABC method and redesign elective CS CP at W Hospital. Activity-Based-Costing (ABC) is an accounting system designed through activity management. The ABC system identifies all functions in the service process chain, calculates the activity costs, and assigns costs to cost objects, such as activity-based service products. This calculation method emphasizes the service process. The ABC method is seen as a unit cost calculation system that is suitable for hospitals. CP costing using the ABC method is a cost analysis using CP as the basis for service activities. The CP of Elective CS consists of various activities. This study used a case study approach. The eight informants were the head of finance, the head of medical services and support, one ob-gyn specialist, one anesthetist specialist, one outpatient installation nurse, one midwife, one inpatient installation midwife, and onenutritionist. COVID-19 changed the procedures and influenced the activities of CS CP. The analyses were conducted using the ABC method and data triangulation. Non-value-added activities found were clinical assessment in the emergency room (ER), laboratory activities, and organic waste treatment. Non-value-added found in clinical assessment in the ER, laboratoryexaminations, and organic waste treatment. CP CS redesign consists of activities of admission, pre-operation, and post-operation, surgery, pharmacy, nutrition, medical records, laundry, billing, logistics, and management administration. The researchers suggest that W Hospital should redesign elective CS CP activities to eliminate non-value-added activities.
Co-Authors Adeliza Firzarosany Ahmad Ikbal P Alfryan Janardhana Ali Djamhuri Anang Imam Massa Arif Ardy mahendra Arum Sulistyarini Asrini Kaninta Dina Nofitria Rahayu Ekkel Aisyiyah Eleonora Sucahyo Fariza Kusuma W Helen Lioni Hendra Setiawan Indriani Ningrum Ira Prasanti Lidia Asjanti Lilik Zuhriyah Marshal Octavianus Nafisa Naaz Nico Christian Sunaryo Pedro gonzales Proscilla Maiselina Putu Ayu Ekasari Rifqi Rinanto Rochelle siem Siti Dwi Astuti Taufik Nugroho Thalia Suharli Wandira Lalitya Wiwin Indriani Wiwin Indriani Zahra Zahra