Analysis of MRI (Magnetic Resonance Imaging) Examination Service Rates: An Implementation of the Activity Based Costing (ABC) Method at UPT. Undata Regional Hospital, Central Sulawesi Province
DOI:
https://doi.org/10.59890/ijgsr.v3i12.120Keywords:
Service Rates, MRI Examination, ABC MethodAbstract
The JKN program enables government hospitals partnering with BPJS Health to experience an increase in patient numbers. This condition leads to higher hospital revenue; however, in some services at the UPT.RSUD Undata, there is a significant gap between the hospital's general rates and the rates set by BPJS through INA-CBG’s (Indonesian Case-Based Groups), especially for high-tech services such as Magnetic Resonance Imaging (MRI). This study aims to calculate MRI service rates using the ABC method, and to compare the results of the ABC method calculation with general rates and INA-CBG’s rates. This research uses a quantitative method with secondary data. Data were collected by determining all the activities involved in MRI examination services and then classifying them into Fixed Costs, Variable Costs, and personnel salaries. The study found that the unit cost for a single MRI examination service is 4,419,627 IDR. In detail, the comparison shows that the rate for general patients is set at 4,000,000 IDR, resulting in a difference of 419,627 IDR per procedure, while for BPJS patients through INA-CBG’s, it is only 2,832,000 IDR, meaning there is a shortfall of 1,587,627 IDR. However, as a government-owned hospital, UPT. RSUD Undata has the primary function of providing public health services oriented towards meeting the needs of the community, not on the pursuit of financial profit
References
Ahmed, A., Chouairi, F., & Li, X. (2022). Analysis of Reported Voting Behaviors of US Physicians, 2000-2020. JAMA Network Open, 5(1), e2142527. https://doi.org/10.1001/jamanetworkopen.2021.42527
Aminda, R. S., & Rahayu, R. (2020). Mencari Titik Keseimbangan Tarif INACBGs Versus Tarif Rumah Sakit. Prosiding Lppm Uika Bogor, 185–195.
Erniaty, E., & Harun, H. (2020). Understanding the impacts of NPM and proposed solutions to the healthcare system reforms in Indonesia: The case of BPJS. Health Policy and Planning, 35(3), 346–353. https://doi.org/10.1093/heapol/czz165
Harmana, I. M. D. (2020). Penerapan Metode Activity Based Costing System Dalam Menentukan Tarif Rawat Inap. Journal of Public and Business Accounting, 1(2), 54–63. https://doi.org/10.31328/jopba.v1i2.120
Haryanti, Laekkeng, M., & Suriyanti. (2022). Penerapan Activity Based Costing untuk Meningkatkan Profitabilitas pada PT. Bank Sulselbar di Makassar. PARADOKS Jurnal Ilmu Ekonomi, 5(3), 218–223.
Lamrisma, L., & Lilianti, E. (2019). Analisis Penerapan Metode Activity Based Costing (ABC) Dalam Menentukan Tarif Jasa Rawat Inap Di RSUD Kota Prabumulih. Jurnal Media Akuntansi (Mediasi), 1(1), 28–39. https://doi.org/10.31851/jmediasi.v1i1.2365
Leonard, D., Fitriani, Y., Wijayanto, T., Senopati, A. R. S., Fajriati, A. P., Yolanda, E., & Sumiyati, S. (2021). Sosialisasi Pelaksanaan Sistem INA-CBGs di Pelayanan Kesehatan. Jurnal Abdidas, 1(6), 842–846. https://doi.org/10.31004/abdidas.v1i6.222
Musfira, Azis, M., & S, M. (2024). Activity Based Costing (ABC) Implementation In Determining Rates for Inpathement Services At Dr. Tadjuddin chalid makassar. Muhasabatuna : Jurnal Akuntansi Syariah, 6(2), 267–274. https://doi.org/10.54471/muhasabatuna.v6i2.2703
Ofiyana, D., Amnur, D., Rahmadhani, Y., & Suriyanti, L. H. (2021). Analisis Perbandingan Metode Biaya Tradisional dan Metode Activity Based Costing dalam Perhitungan Harga Pokok Produksi Perusahaan Sakra Jaya Rotan. Jurnal Pendidikan Tambusai, 5(2), 3138–3143.
Pandey, C. M., Elim, I., & Pinatik, S. (2019). ANALISIS PENENTUAN TARIF RAWAT INAP BERDASARKAN VARIABLE COSTING PADA RUMAH SAKIT GMIM SILOAM SONDER. GOING CONCERN : JURNAL RISET AKUNTANSI, 14(1). https://doi.org/10.32400/gc.14.1.22359.2019
Payu, A. A. (2022). Penerapan Activity Based Costing (ABC) Pada Tarif Jasa Rawat Inap Rumah Sakit Bhayangkara. Nobel Management Review, 3(2), 246–260. https://doi.org/10.37476/nmar.v3i2.3018
Pratama, M. R. R., Pamungkas, M. R. H., & Febiana, C. (2021). ANALISIS TARIF RS DAN INA-CBGs KASUS REPRODUKSI PRIA PADA RANAP di RS X. Jurnal Kesehatan Tambusai, 2(3), 23–31. https://doi.org/10.31004/jkt.v2i3.1924
Ramadhan, L., Aritonang, M., & Anggriani, Y. (2022). Analisis Perbedaan Tarif Rumah Sakit dan Tarif INA-CBGs Pelayanan Rawat Jalan di RSUD Pasar Rebo Jakarta. Journal of Islamic Pharmacy, 6(2), 73–78. https://doi.org/10.18860/jip.v6i2.12147
Rizky, A., Desy Yana, I., & Nuruniyah, N. (2025). Analysis of Factors Causing Delays in Submitting Inpatient Claims to BPJS Health Verifiers at Tanjungpura University Hospital. JURNAL KESEHATAN STIKes MUHAMMADIYAH CIAMIS, 12(2), 148–156. https://doi.org/10.52221/jurkes.v12i2.847
Sesilia Anggraeini Sili, Petrus E. De Rosari, & Yohanes Demu. (2025). Analisis Activity Based Costing sebagai Alternatif Perhitungan Tarif Jasa Rawat Inap pada RSUD Lewoleba. MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi Dan Bisnis, 3(1), 223–227. https://doi.org/10.59246/muqaddimah.v3i1.1249
Sinaga, K. G., & Hidayat, H. (2024). The Impact of BPJS Contribution Increases on Health Services. Journal of Health Management, Administration and Public Health Policies (HealthMAPs), 2(2), 87–94. https://doi.org/10.52060/hmaps.v2i2.2608
Sopiyana, M. (2020). The Effect Payment Methods and Services on The Satisfaction BPJS Health Members South Tangerang. EAJ (Economic and Accounting Journal), 3(3), 154–162. https://doi.org/10.32493/eaj.v3i3.y2020.p154-162
Sutopo Sutopo. (2022). PENENTUAN TARIF RAWAT INAP MENGGUNAKAN ACTIVITY BASED COSTING SYSTEM (STUDI KASUS RUMAH SAKIT DI SIDOARJO). AKUNTANSI 45, 3(2), 48–55. https://doi.org/10.30640/akuntansi45.v3i2.356
Yusran Bachtiar, Deasy Soraya A. Aminartha Putri. (2019). PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN JUMLAH TARIF JASA RAWAT INAP PADA RUMAH SAKIT ST KHADIJAH PINRANG. Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi. http://dx.doi.org/10.35906/je001.v8i2.393
Zifi, M. P., Renaldo, Z. A., & Salsabila, R. (2020). PERBANDINGAN TARIF JASA RAWAT INAP MENGGUNAKAN METODE TRADITIONAL COSTING DAN ACTIVITY BASED COSTING (STUDI KASUS RS JAMBI). JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 3(2), 129–140. https://doi.org/10.32493/JABI.v3i2.y2020.p129-140
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Muh Anas, Muhammad Ryman Napirah, Mohamad Ichwan
This work is licensed under a Creative Commons Attribution 4.0 International License.
