Published 2022-04-28
Muhammad Andriady Saidi Nasution Ermi Girsang Sri Lestari Ramadhani Nasution


Objective: To determine the unit cost of lithotripsy for treatment of urinary bladder calculus at Vita Insani Hospital Pematangsiantar. Material & Methods: This study is a descriptive quantitative study, in which the data was obtained from the finance division of Vita Insani Hospital. The research object is the unit cost of accommodation that occurs in patients with urinary bladder calculus with lithotripsy cases from January 2020 to December 2020. Results: The unit cost of lithotripsy for urinary bladder calculus services at Vita Insani Hospital Pematangsiantar which is calculated using the activity-based costing (ABC) method is Rp 4.167.009. There is a difference in cost among the ABC method, hospital calculations, and INA CBG’s rates with the following details: the amount calculated for the hospital is Rp 4.996.718, while the calculation using ABC method is Rp 4.167.009; the difference in costs is Rp 829.709. INA CBG’s rates Rp 6.137.500, and compared to calculation of hospital, the difference cost is Rp 1.140.782. Compared to the INA CBG’s rates, to the unit cost of the ABC method, there is a difference, amounting Rp 1.970.491. Conclusion: The results of unit cost lithotripsy for treatment of urinary bladder calculus through the ABC method are lower compared to hospital calculation and INA CBG’s rates.



ABC method, urinary bladder calculus, lithotripsy, unit cost


T. Damayanti. Analisis Unit Cost Sectio Caesaria dengan Metode Activity Based Costing di Rumah Sakit Bhayangkara Yogyakarta. J. Medicoeticolegal dan Manaj. 2017; 6(1): 16-23.

S. Kurniawan and F. Pribadi. Analysis Unit Cost In Mild Head Injury Patient With Activity Based Costing Method At The Hopital In Yogyakarta. Arch. Bus. Res. 2018; 6(1): 105-116.

I. G. Nandra and H. Wiguna. Activity Based Costing System Sebagai Alternatif Penetapan Tarif Jasa Rawat. 2017; 2(2): 148-172.

N. Bayu Aji. Cost Analysis with Activity Based Costing Method on Coronary Heart Catheterization at Dr. Sardjito Hospital Yogyakarta. J. Medicoeticolegal dan Manaj. Rumah Sakit. 2018; 7(3): 228-237.

A. Maulana. P. I. Nandana. and N. L. Salatiah. Tindakan Litotripsi Transuretra Pada Batu Kandung Kemih Ukuran Besar Di RS Harapan Keluarga Mataram. 2018; 7(4): 23-26.

J. F. Donaldson et al. Treatment of Bladder Stones in Adults and Children : A Systematic Review and Meta-analysis on Behalf of the European Association of Urology Urolithiasis Guideline Panel. 2019; 76.

A. Cicione et al. Bladder stone management: An update. Minerva Urol. e Nefrol. 2018; 70(1): 53-65.

Türk et al. Bladder Stones EAU Guidelines. Eur. Assoc. Urol. 2019.

S. Sunervia. Y. Damanik. R. Winanjaya. S. T. Bangsa. and S. Utara. Sistem Pendukung Keputusan Pemilihan Rumah Sakit Terbaik Di Kota Pematangsiantar Dengan Menggunakan Metode TOPSIS. 2021; 2(2): 84-90.

A. Paula et al. An 8 ‑ step framework for implementing time ‑ driven activity ‑ based costing in healthcare studies. 2019.

H. Özyap. Comparison of cost determination of both resource consumption accounting and time-driven activity-based costing systems in a healthcare setting. 2017. p. 201–206.

L. Piersiala. Cost Accounting for Management of Health Services in a Hospital. Acta Univ. Lodz. Folia Oeconomica. 2017; 3(329): 213–225.

J. A. Martin. C. R. Mayhew. A. J. Morris. A. M. Bader. M. H. Tsai. and R. D. Urman. Using Time-Driven Activity-Based Costing as a Key Component of the Value Platform : A Pilot Analysis of Colonoscopy. Aortic Valve Replacement and Carpal Tunnel Release Procedures. 2018; 10(4): 314-320.

A. Urolithiasis et al. Determining Variable Costs in the Acute Urolithiasis Cycle of Care Through Time-Driven Activity-Based Costing. Urology. 2021.

J. Basto. R. Chahal. and B. Riedel. Healthcare Time-driven activity-based costing to model the utility of parallel induction redesign in high-turnover operating lists. 2019; 7: 1-5.

O. N.- Only. Using Time-Driven Activity-Based Costing to Model the Costs of Various Process- Improvement Strategies in Acute Pain Management. 2018; 63(4): 76-85.

M. E. Pollard. A. A. Laviana. A. L. Kaplan. C. Pagan. and C. S. Saigal. Time-Driven Activity-Based Costing Analysis of Urological Stone Disease. 2018; 5: 327-333.

A. A. Laviana. H. Tan. J. C. Hu. A. Z. Weizer. S. S. Chang. and D. A. Barocas. Retroperitoneal versus transperitoneal robotic-assisted laparoscopic partial nephrectomy : a matched-pair . bicenter analysis with cost comparison using time-driven activity-based costing. 2017.

J. C. Simmonds. R. J. Hollis. R. K. Tamberino. B. S. Mba. M. A. Vecchiotti. and A. R. Scott. Comparing the Real and Perceived Cost of Adenotonsillectomy Using Time-Driven Activity-Based Costing. 2019. p. 1347-1357.

A. S. Shah. Endoscopic Versus Open Carpal Tunnel Release: A Detailed Analysis Using Time-Driven Activity-Based Costing at an Academic Medical Center. 2018. p. 1–9.

A. A. Helzainka. Challenges in the Implementation of Clinical Pathway in Indonesia : A Systematic Review. 2021; 48(1438): 430-434.

Copyright Information
Department of Urology, Faculty of Medicine/Airlangga University