Cost Reduction Using the Time Driven Activity-Based Costing Method for Chemotherapy Treatment Costs for Breast Cancer Patients in the Era of National Health Insurance (JKN) at Airlangga University Hospital

Abstract

Breast Cancer is one of the leading cause of death in Indonesia after cervical cancer. Indonesian Breast Cancer patients should get managed well in order to make eficient and sufficient treatment without reducing the quality. The National Health Insurancewell known as Jaminan Kesehatan Nasional (JKN) supporting Breast Cancer treatment via BPJS stands for Badan Penyelenggara Jaminan Sosial (Indonesian Government Insurance Coverage). Generally, the payment method in BPJS are divided based on INA CBG’s and outside INA CBG’s which the payment depends on hospital class. INA CBG’S packages including consultation, accommodation, medical, medical treatment (operation andnon-operation). Packages outside of INA CBGS’S include anticancer drugs, health aids, chronic drugs, ambulances and CAPD. This package encourages hospitals to be able to make efficiencies so it is not going to make financial loss for Hospital. The research goal is giving best treatment to Breast Cancer patient without financial loss for the hospital. Measurement Used Time Driven Activiy Based Costing. Moreover The Benefit of this research are (1). Reducing cost (direct and indirect) without decreasing patients quality treatment. (2). Reducing patient treatment time at the hospital since the patient get direct doctors’ therapy. To date The Results of this reseach are (1). Day care treatment can be compressed into two days and (2) Reducing length of stay.