Muhamad Farhan Lazuardian, Aristanti Widyaningsih, Denny Andriana

Studi Literature : Penerapan Metode Activity Based Costing (ABC) dalam Menentukan Tarif Jasa Rawat Inap pada Rumah Sakit di Indonesia

Introduction

Studi literature : penerapan metode activity based costing (abc) dalam menentukan tarif jasa rawat inap pada rumah sakit di indonesia. Pelajari penerapan Activity Based Costing (ABC) untuk menentukan tarif jasa rawat inap di rumah sakit Indonesia melalui studi literatur sistematis. Temukan perbedaan signifikan dengan metode tradisional.

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan Activity Based Costing dalam perhitungan tarif kamar untuk pelayanan jasa rawat inap pada rumah sakit di Indonesia dan melihat besarnya perbedaan tarif yang dihasilkan. Metode yang digunakan dalam penelitian ini adalah metode Systematic Literature Review dengan pendekatan kualitatif. Penelitian ini berdasarkan pada 35 artikel daru jurnal nasional antara tahun 2015 s.d. 2023 yang bersumber dari portal Google Scholar. Hasil penelitian ini menunjukkan bahwa tahun 2023 merupakan tahun dengan pembahasan penelitian terbanyak dengan ruang lingkup 19 dari 35 total jurnal telah terakreditasi SINTA (Science and Technology Index). Berdasarkan metode penelitiannya, deskriptif kuantitatif merupakan metode yang paling banyak digunakan. Dalam pengklasifikasian biaya aktivitas yang digunakan, klasifikasi yang digunakan dalam perhitungan activity based costing, yaitu Unit Level Activity Costing, Batch Related Activity Costing, dan Facility Sustaining Costing paling banyak digunakan. Di samping itu, terdapat perbedaan antara perhitungan dengan metode tradisional dan activity based costing.

Review

This systematic literature review offers a valuable synthesis of studies on the application of Activity Based Costing (ABC) for determining inpatient service tariffs in Indonesian hospitals. The paper's objective to map the implementation of ABC and identify differences in tariffs compared to traditional methods is highly relevant to contemporary healthcare cost management. By analyzing 35 national journal articles from 2015 to 2023, the study provides a comprehensive overview of the current research landscape, utilizing a robust Systematic Literature Review methodology. The findings reveal several interesting trends within the reviewed literature. There's a notable increase in research on this topic in 2023, indicating growing academic interest, with a significant portion of the primary studies being SINTA-accredited, suggesting a baseline level of quality. The review identifies descriptive quantitative as the predominant research method in the primary studies, and consistently notes the use of Unit Level, Batch Related, and Facility Sustaining Activity Costing in ABC applications. Crucially, the aggregate finding that ABC calculations yield different tariffs compared to traditional methods underscores the potential for more accurate and equitable cost allocation in inpatient services. While the abstract effectively outlines the scope and key findings, a more in-depth discussion on the *implications* of these tariff differences would further enhance its value. For instance, the abstract states a difference exists, but doesn't elaborate on the *magnitude* or the *consequences* for hospitals or patients, which an expert review would typically highlight. Future iterations of this work could benefit from a more critical synthesis of the challenges faced during ABC implementation, or an analysis of how these identified tariff differences might influence hospital financial stability or patient access to care, thus providing more actionable insights beyond just identifying the differences.

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