Costing Information System Design for a Clinic Registered as a First-Degree Healthcare Provider (Case Study: Ismal Medika Health Clinic)

DOI

10.2991/aprish-18.2019.2How to use a DOI?

Keywords

costing information system; activity-based costing; first-degree healthcare provider

Abstract

This study aims to analyze and design a costing information system for Ismail Medika Health Clinic, registered as a first-degree health clinic in Badan Penyelenggara Jaminan Sosial or BPJS (the Indonesian Social Insurance Administration Organization). The Indonesian Ministry of Health suggests that healthcare providers need to contain their costs and at the same time maintain health care delivery quality. But since the clinic did not have a costing system, the manager could not obtain relevant and reliable patient care cost information, such that costs became untraceable. This case study uses a qualitative method. Data was acquired by interviews, document analysis, and observation. We used activity-based costing (ABC) as a healthcare cost allocation method. The framework for theapplication of systems technique (FAST) method was used to analyze and design the system requirements. The results of this study are the systemlogical design models that emerged into the clinic costing information system. Following the logical models results, the system then needed to be physically developed and will be used by clinic continuously for cost containment and other cost information-based decision making.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Gamal Batara
AU  - Machmudin Eka Prasetya
PY  - 2019/10
DA  - 2019/10
TI  - Costing Information System Design for a Clinic Registered as a First-Degree Healthcare Provider (Case Study: Ismal Medika Health Clinic)
BT  - Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)
PB  - Atlantis Press
SP  - 12
EP  - 20
SN  - 2352-5398
UR  - https://doi.org/10.2991/aprish-18.2019.2
DO  - 10.2991/aprish-18.2019.2
ID  - Batara2019/10
ER  -