Descriptive Qualitative Case Study Research Articles

Improving post‐pandemic environments for children with disabilities through effective partnerships

AbstractAmid the pandemic, the education sector experienced rapid and profound transformations. Notably, the Philippines transitioned from traditional face‐to‐face instruction to the realm of distance learning, impacting students, particularly those with disabilities. This shift, called Emergency Remote Teaching (ERT), underscored the imperative of collaboration between special education (SpEd) teachers and families. However, the practical implementation of these collaborations often fell short, with stakeholders unprepared for the challenges. Using a qualitative descriptive case study within an interpretive paradigm, this research delved into ERT practices and outlined strategies for the post‐pandemic educational landscape. Challenges encompassed generational disparities, technological hurdles, and learners' characteristics due to suboptimal learning environments. To tackle these issues effectively, the study advocated for essential practices: fostering open communication between SpEd teachers and caregivers, delivering direct instruction, offering personalized activities, and implementing accommodations tailored to children with disabilities (CWD). These practices were poised to enhance support for students as the education sector transitions into a post‐pandemic teaching environment.

RRI Yogyakarta Brand Communication at the 2022 Nusantara Student Festival Event

Current technological developments have provided significant changes to information media, Information and communication media companies need to always innovate to maintain the company's image and remain the people's choice. The research aims to determine RRI Yogyakarta's brand communication at the 2022 Nusantara Student Festival event. This research uses a qualitative descriptive case study approach to explore and explore in depth. The theory used is brand communication strategy theory with brand visualization (logo) indicators. The research results show that the brand communication strategy implemented by RRI Yogyakarta includes a logo that is disseminated through branding media at the FPN 2022 event location and through Instagram social media, then direct marketing carried out door-to-door and radio broadcasts, social media via Instagram platform, promotions carried out include offers of collaboration and the use of influencers, marketing events through organizing the 2022 Nusantara Student Festival event, as well as sponsorship in the form of service support.

A support framework to facilitate social learning and integration skills of first-year undergraduate medical students

Background. Limited research exists on medical students’ coping and adjustment skills, especially in the South African context. Stakeholders planning medical curricula need to be aware of emotional and communication skills that allow students to cope and adjust to stress associated with transitioning to medical studies. Objective. To design a support framework to facilitate first-year undergraduate medical students’ social learning and integration skills. Methods. This descriptive qualitative case study used multiple data collection methods, nominal group meetings and Delphi questionnaires to explore and understand undergraduate medical students’ challenges with social learning and integration factors. These insights were then used to develop the support framework. Results. The support framework articulates levels of engagement and actions required to address social learning and integrated factors, namely under- preparedness, peer support, confidence, self-management, alienation and academic advice. Conclusion. Implementing the proposed support framework on social learning and integration could facilitate the successful transition of first-year undergraduate medical students from high school to university. This framework aids students in dealing with social learning and integrated factors, such as under-preparedness, peer support, confidence, self-management and alienation as well as academic advice using contextualised and appropriate skills and tools.

Potential sports industry Segorogunung village: a strategy for the paragliding sport tourism development model

The objectives of this study are as follows: (1) Determine the opportunities, threats, vulnerabilities, and strengths of the paragliding hill as a tourist attraction in Segorogunung village; and (2) Establish a model strategy for the development of paragliding sport tourism in Segorogunung village. This research employs a qualitative descriptive case study methodology incorporating an embedded research approach. Utilizing a strategic management concept-based approach, qualitative descriptive and SWOT analyses are utilized in research data analysis. The research findings indicate the following: (1) The accumulated value of the strength factor is 1.758; the accumulated value of the vulnerability factor is -1.255; the accumulated value of the opportunity factor is 1.855; and the accumulated value of the threat factor is -1.445. (2) The cumulative IFAS score for the (3) The progressive strategy model for the development of sports tourism in Segorogunung village requires the following concrete steps: a). Implementation of the pentahelix framework to facilitate the growth and progress of paragliding sports tourism. B). Cultivating a shared sense of mutual respect, trust, accountability, and benefit; establishing cross-sector communication forums; developing master plans for development; and fostering management collaboration in order to implement a management system based on good governance. According to the findings of this study, paragliding as a sports tourism incentive in Segorogunung village achieves Quadrant I (progressive strategy model) classification. This circumstance is extremely advantageous for paragliding tourism administrators, the village administration, and the regional administration of the Karanganyar Regency. Keywords: Sports industry, Paragliding, Segorogunung Village, Sports tourism.

Implementation of Islamic Business Ethics in Enhancing Entrepreneurship

Some common problems include a lack of understanding and inconsistent implementation of Islamic business ethics. Many barbershop owners and employees still struggle to apply these ethics consistently in their daily operations. This issue, coupled with intense competition in the barbershop industry, affects the effective implementation of Islamic business ethics. The aim of this research is to examine how Islamic business practices are applied in an entrepreneurial context, specifically focusing on barbershops. A descriptive qualitative case study method was employed to gain an in-depth understanding of the application of Islamic business ethics in Wisma Barbershop's daily operations and its impact on entrepreneurship. Data for this research were collected through interviews with barbershop owners. For analyzing qualitative data, the Miles and Huberman model was used. The findings indicate that Wisma Barbershop adheres to Islamic business ethics, incorporating principles such as morality and honesty, monotheism, justice, freedom, and responsibility. This study demonstrates that implementing Islamic business ethics in barbershops involves more than just providing services; it reflects a commitment to ethical business practices.

تعليم النحو باستخدام أسلوب المفتاح للعلوم (دراسة الحالة في مدرسة التربية الإسلامية جندونج)

This research is how to implement nahwu learning using al-miftah lil’ulum technique at MTI Canduang Bukittinggi. The aim of this research is to describe and explain how the objectives, materials, media, methods and evaluation of nahwu learning use al-miftah lil’ulum technique at MTI Canduang. The type of research that researchers use is qualitative research with a qualitative descriptive case study. Data collection techniques include observation, interviews and documentation. The data analysis used is selecting data, grouping data, content analysis, and drawing conclusions. And this research shows the results that 1) The aim of learning nahwu with al-miftah technique at MTI Canduang is a functional objective 2) the learning material for nahwu with al-miftah technique at MTI Canduang is in the form of material in the book al-miftah lil-ulum 4 volumes 3) the method of learning nahwu with The al-miftah technique at MTI Canduang starts from the opening, then asks the students to recite syi'ir and nadzham first by chanting, and also the teacher carries out tahqiq and tasmi' 4) the media for learning nahwu with the al-miftah technique at MTI Canduang is audio visual media 5) evaluation of nahwu learning with the al-miftah technique, namely with written and oral exams.

War in #alleyesonrafah meme: Unraveling the Implications of the Palestine-Israel Conflict on Young-Children

The dissemination of Palestinian conflict issues on Instagram social media, goes beyond simply being a form of informative communication practice, it also describes the situation and latent dangers of the conflict’s implications for vulnerable groups. However, this context tends to be neglected in scientific discussions. This study also focuses on explaining and reflecting on the latent dangers of the implications of the Palestine-Israel conflict for children as a vulnerable group on Instagram. By using a qualitative descriptive case study approach, this study shows three important findings. First, the latent danger of the Palestinian-Israeli conflict, aside from claiming the lives of many children who were victims, quite a few children also lost their relatives and friends who were in the conflict area. Second, the latent danger of the Palestinian-Israeli conflict, aside depriving depriving children of their right to get a decent place to live, it has also destroyed the living environment in refugee camps for children in conflict areas. Third, the latent danger of the Palestinian-Israeli conflict, aside from causing children to lose their fathers and mothers, also causes quite a few of children to lose their entire family members in conflict areas. This study also recommends the importance of discussing the issues of the Palestinian-Israeli conflict which are disseminated on Instagram by using more varied hashtags.

A Comprehensive Model to Assess Sustainable Architecture in Emerged Megacities: A Closer Look at Cairo’s New Administrative Capital (NAC)

The concept of sustainable architecture plays a pivotal role in developing prosperous and environmentally friendly cities. The New Administrative Capital, as depicted in state media, incorporates many sustainable design elements. This includes the use of environmentally friendly building materials, energy-efficient infrastructure, water conservation and recycling, waste reduction, and the provision of green spaces along with efficient public transportation networks. The successful integration of these sustainable features within the NAC highlights the positive outcomes that can be achieved through sustainable urban architecture in major cities. These results not only reduce the environmental footprint but also improve the quality of life and provide economic benefits. However, to encourage the widespread adoption of sustainable urban architecture practices in major cities, further research, policy adjustments, and community engagement are essential. Therefore, this paper aims to present a framework specifically designed to evaluate sustainable initiatives within the New Administrative Capital of Cairo, focusing on its government district and examining the environmental, economic, and societal dimensions. This study will use a qualitative descriptive case study design complemented by a content analysis method.

Developing a Framework for Integrating IKS in Technology Education with Sustainable Development Principles

Education is critical in fostering sustainable development (SD) in a world that faces many environmental problems. The integration of indigenous knowledge systems (IKS) in technology education (TE) can enhance the realisation of SD goals. However, teachers’ views on the integration of IKS in teaching technology towards education on sustainable development (ESD) seem to show some gaps. In this article, we address this gap by developing a framework for reorientating the integration of IKS in teaching technology towards ESD. The theory-practice nature of TE makes it critical in instilling values that can contribute towards ESD. Also, the Curriculum and Assessment Policy Statement values IKS, which can help achieve this transformation in TE. Framed in the blended social constructivist and sociocultural theories, this qualitative single descriptive case study explored eight technology teachers’ views on teaching technology towards SD, who were selected from Grades 7–9 in Ehlanzeni district of Mpumalanga. We learned that teachers recognise the value of TE for SD, especially from an indigenous perspective; have mixed views about indigenous technological knowledge and its facilitation towards the recognition of ESD; and believe that collaboration and teamwork are critical methods that can be launched based on Ubuntu and IKS to facilitate ESD. The study contributes a framework for teaching technology for SD aiming to capacitate technology teachers in this regard.

Utilizing communication strategies to enhance reflective learning in Ethiopian EFL classrooms

Various studies have extensively examined classroom communication patterns in active language learning classrooms at higher education levels. However, research in the Ethiopian context is limited. While these studies contribute significantly to the field, they neglect to explore classroom communication patterns in reflective classroom practices. This study aimed to evaluate the communication patterns used by English as foreign language instructors in facilitating reflective learning within the Communicative English Language Skill Course at Hawassa University. Guided by constructivist theory, the research adopted a descriptive qualitative case study design within the interpretative paradigm. Ten certified Higher Diploma Program instructors teaching the course were purposefully selected for data collection through classroom observation and semi-structured interviews. Both datasets were audio-recorded, transcribed, and thematically analyzed. The findings revealed three communication patterns: instructorto-student, student-to-student, and student-to-instructor. The instructor-to-student pattern was the most commonly observed across all classes, characterized by instructors posing questions and students engaging in individual and collective reflection. However, the student-to-student pattern was rarely observed, particularly during group activities, and students often struggled to express their views due to time constraints. Additionally, there was limited communication between students and instructors, even when students had the opportunity to ask questions or give feedback. Despite instructors' efforts to establish rapport with students, reflective learning was not adequately facilitated through student-to-student and student-to-instructor communications. In conclusion, communication patterns in fostering reflective learning faced limitations, primarily due to insufficient opportunities for student reflection and inadequate time allocation for the reflection process, impacting its effectiveness.

Integrated Marketing Communication Strategy of Tourism Awarness Groups in Order to Promote Tourism Village

The tourism industry has an important role as one of the driving forces of national economic growth. One of them is Kelawi Tourism Village in Lampung. The tourism village is managed by tourism awareness groups (Pokdarwis) which are individuals who have an interest and care about the development of local tourism based in rural areas. The purpose of this study is to analyze the integrated marketing communication strategy carried out by Pokdarwis Minang Rua Bahari in an effort to promote Kelawi Tourism Village. This research uses the constructivism paradigm with a qualitative descriptive approach and case studies as the method. Data collection techniques are carried out by in-depth interviews, observation and analysis of related documents. The results showed that in an effort to develop tourism potential in Kelawi Tourism Village, an integrated marketing communication strategy was applied consisting of three stages of the process, namely planning, implementation, and evaluation. The planning phase begins with the identification of the target audience. Pokdarwis Minang Rua Bahari implements various forms of integrated marketing communication in the implementation stage by adopting the concept of 8 promotion mixes using the concept of promotion mix including advertising, personal sales, sales promotion, public relations and publications, interactive marketing, events and experiences, word of mouth marketing, and direct sales. In its implementation, Pokdarwis has not formulated an integrated marketing communication strategy in a comprehensive, integrated, and sustainable manner. This is a form of evaluation carried out periodically as a basis for continuous promotional steps.

Literacy Character Education Planning to Strengthen the Pancasila Student Profile through Local Culture in Early Childhood Education

This study explores the planning of character education projects to strengthen the Pancasila student profile through local culture in early childhood education at TK Sukoharjo 1 and TK Desa Majasto 02. Employing a descriptive qualitative case study approach, data were gathered through interviews, observations, and document studies. The findings reveal comprehensive strategies for planning, implementing, and evaluating character education projects. At TK Sukoharjo 01, the project involved forming a facilitator team, identifying readiness stages, and developing specific learning modules. Implementation utilized real-life experiences such as gardening and local markets, while evaluation focused on cooperation, communication, and care. At TK Desa Majasto 02, the project preparation included curriculum development, facilitator team formation, and methods centered around the local culture of "Ngapem," emphasizing global diversity, cooperation, and independence. The implications of these findings are profound for educational policy and practice. Integrating local cultural practices into character education effectively strengthens the Pancasila student profile, fostering values essential for national cohesion and global citizenship. These insights suggest that policymakers and educators should adopt similar culturally embedded educational frameworks, ensuring that character education is theoretically sound, practically relevant, and contextually appropriate. Despite the promising outcomes, limitations include the study's scope confined to two early childhood centers and reliance on qualitative data. Future research should explore applying similar projects in diverse settings, investigating long-term impacts, and integrating quantitative measures to enhance the evidence base.

The Strategy of TPA Educational (Al-Qur'an Educational Park) to Overcoming Noisy Attitudes Childrens in During Jum’at Prayer: a Phenomenon at Mesjit of Yogyakarta

This research aims to explore the educational strategy of the Al-Qur'an Education Park (TPA) in dealing with children's noise during Friday prayers at the Nur Sidik Mosque, Yogyakarta. Using a descriptive qualitative case study approach, data was collected through observations and interviews with TPA teachers as well as parents and TPA children. The research results highlight concrete strategies, which include interactive learning methods, special activities before Friday prayers, and the application of rewards and punishments that are in accordance with Islamic values. Close collaboration between TPA teachers, parents, and the community is key to creating a conducive environment for the implementation of worship, ensuring meaningful and solemn worship for children, especially in carrying out Friday prayers, and forming a golden generation with Islamic character and noble morals in social life.

Ecotourism Strategy and Potential of Delleng Simpon, Ulumerah, Pakpak Bharat Regency

Ecotourism can be developed into a sustainable development model because its management concept is oriented to the economy and maintaining forest preservation and community empowerment. Delleng Simpon is a forest area with a beautiful panoramic expanse. The Delleng Simpon area is critical and has the potential to be developed. This study aims to find strategies and potentials in the management of Delleng Simpon ecotourism by considering the community's ecological, economic, and socio-cultural conditions. This research used the qualitative descriptive case study method. Data collection was carried out through surveys and interviews in the field. The data was analyzed using the SWOT method. The analysis results showed that (42%) of respondents were not involved in tourism management because ecotourism is managed directly by the Tourism Office, visitor participation in maintaining cleanliness is still low, and only (14%) always dispose of garbage in its place. Respondents' perceptions of ecotourism development, including access, facilities, cleanliness, and promotion, are still less than optimal; all respondents agreed to build public facilities and support facilities immediately. The SWOT analysis results for the Delleng Simpon ecotourism development strategy are in Quadrant I by implementing the Strength-Opportunities (SO) strategy. The priority of the SO's strategy is the development of ecotourism by involving more local communities; its management must be carried out with the principles of preserving the environment, increasing educational value, and maximizing local wisdom.

How project knowledge management develops volatile organizational memory

PurposeThis paper discusses the effects of enabling conditions of project knowledge management in building volatile organizational memory. The theoretical rationale underlies a recursive relationship among enabling conditions of project knowledge management, organizational learning and memory.Design/methodology/approachThis research employs a qualitative descriptive single case study approach to examine a mobile application development project undertaken by a major software company in Brazil. The analysis focuses on the project execution using an abductive analytical framework. The study data were collected through in-depth interviews and company documents.FindingsBased on the research findings, the factors that facilitate behavior and strategy in managing project knowledge pose a challenge when it comes to fostering organizational learning. While both these factors play a role in organizational learning, the exchange of information from previous experience could be strengthened, and the feedback from the learning process could be improved. These shortcomings arise from emotional tensions that stem from power struggles within knowledge hierarchies.Practical implicationsBased on the research, it is recommended that project-structured organizations should prioritize an individual’s professional experience to promote organizational learning. Organizations with well-defined connections between their projects and strategies can better establish interconnections among knowledge creation, sharing and coding.Originality/valueThe primary contribution is to provide a comprehensive view that incorporates the conditions required to manage project knowledge, organizational learning and memory. The findings lead to four propositions that relate to volatile memory, intuitive knowledge, learning and knowledge encoding.

The sustainability of developmental programs by the U.S. and China in Sub-Saharan Africa: a comparison of effectiveness

This descriptive comparative qualitative case study examines the sustainability of development programs in Sub-Saharan Africa. We evaluated economic, social, environmental, and institutional development programs from the People’s Republic of China (PRC) and the U.S. to Sub-Saharan Africa for sustainable development to fill the research gap on these technique’s success and effects on Sub-Saharan Africa. Using purposive sampling, we chose eight Sub-Saharan African countries representing distinct geographies and economies. The College of William & Mary’s AID Data-GeoCoded Chinese Official Finance Dataset, China Africa Research Initiative, and USAID’s Foreign Aid Explorer provided data. Results revealed a complex view of Sub-Saharan Africa’s development policy success. Proposition 1, which claims China’s economic tactics exceed those of the U.S., is supported by significant infrastructure investments but presents sustainability problems. Proposition 2, praising the social development initiatives of the U.S., is supported by gains in healthcare and education in other countries. However, context-specific issues persist. Proposition 3 shows that U.S. conservation collaborations have improved environmental preservation. Proposition 4 claims that both countries’ institutional development plans fail. The results highlight local government buy-in issues and the need for adaptation. Some of the ideas find support in recent research; however, country and context differences require unique tactics. Development efforts in Sub-Saharan Africa should focus on long-term sustainability, local objectives, and environmental implications. Effective institutional growth requires adaptation and a strong awareness of local governing dynamics, and policymakers, development practitioners, and scholars may gain insight into sustainability and development projects in Sub-Saharan Africa from this research. A holistic approach that balances economic, social, environmental, and institutional factors is needed to attain sustainable development goals.

Public-Private engagement and health systems resilience in times of health worker strikes: a Ghanaian case study.

In low and middle-income countries like Ghana, private providers, particularly the grouping of faith-based non-profit health providers networked by the Christian Health Association of Ghana (CHAG), play a crucial role in maintaining service continuity during health worker strikes. Poor engagement with the private sector during such strikes could compromise care quality and impose financial hardships on populations, especially the impoverished. This study delves into the engagement between CHAG and the Government of Ghana (GoG) during health worker strikes from 2010 to 2016, employing a qualitative descriptive and exploratory case study approach. By analysing evidence from peer-reviewed literature, media archives, grey literature and interview transcripts from a related study using a qualitative thematic analysis approach, this study identifies health worker strikes as a persistent chronic stressor in Ghana. Findings highlight some system-level interactions between CHAG and GoG, fostering adaptive and absorptive resilience strategies, influenced by CHAG's non-striking ethos, unique secondment policy between the two actors and the presence of a National Health Insurance System. However, limited support from the government to CHAG member facilities during strikes and systemic challenges with the National Health Insurance System pose threats to CHAG's ability to provide quality, affordable care. This study underscores private providers' pivotal role in enhancing health system resilience during strikes in Ghana, advocating for proactive governmental partnerships with private providers and joint efforts to address human-resource-related challenges ahead of strikes. It also recommends further research to devise and evaluate effective strategies for nations to respond to strikes, ensuring preparedness and sustained quality healthcare delivery during such crises.

ANALISIS PERHITUNGAN UNIT COST SEWA KAMAR KELAS II AR RAHMAN DENGAN METODE ACTIVITY-BASED COSTING (STUDI KASUS DI RSU PKU MUHAMMADIYAH BANTUL)

Background: Determination of unit costs of inpatient room rental in PKU Muhammadiyah Hospital of Bantul is currently using traditional methods of real cost. When viewed in terms of space, design space and facilities for wards between class II class II Ar Rahman with other wards there is a difference. But the room rental unit cost of hospitalization between class II and class II Ar Rahman other similar effect. Methods: The study was conducted in PKU Muhammadiyah Hospital of Bantul. This type of research is a qualitative descriptive case study design. The sample in the study were nurses and managers supporting units taken purposively sampling. Cost analysis method used is the Activity-Based Costing (ABC). Results and Discussion: The unit cost of room rental class II Ar Rahman is calculated by the method of Activity-Based Costing (ABC) amounting to Rp. 77.540, -, while those issued by the hospital of Rp. 42 308, -. This indicates that the unit cost is calculated by Activity-Based Costing is greater than the unit cost hospitals. In Activity-Based Costing (ABC), indirect costs (overheads) charged to a cost driver while in the traditional system is only charged on a cost driver. Conclusions and Suggestions: Method of Activity-based Costing (ABC) can provide information regarding the calculation of more accurate cost, so it can be used by management to take accurate decisions in the budgeting and planning costs. The hospital should conduct an evaluation unit cost for rooms that are used so as not to harm the hospital or the patient.

ANALISIS PERHITUNGAN BIAYA SATUAN TINDAKAN ORIF (Open Reduction Internal Fixation) FRAKTUR FEMUR MENGGUNAKAN METODE ABC (Activity Based Costing) (STUDI KASUS DI RS PKU MUHAMMADIYAH BANTUL)

Background: The determination of operating room rates at PKU Muhammadiyah Hospital in Bantul is currently using fee for service method where the operating rate is determined by the calculation of the cost components that occur as the cost of medical services, consumables, medicines, and the rent of operating room, but it has not included all the components of the activity-based costs associated with clinical pathways. However, this surgical procedure may result significant costs to the hospital.
 Methods: The study was conducted at PKU Muhammadiyah Hospital in Bantul. This research is descriptive qualitative case study design. The sample were the patients who underwent an operation of ORIF for Femoral Fractures without complications that met the inclusion and exclusion criteria. Cost analysis method used was the Activity-Based Costing (ABC).
 Results and Discussion: The unit cost of ORIF for Femoral Fractures which was calculated by the method of Activity Based Costing (ABC) was 8,157,726 rupiahs, while the real cost spent by the hospital was 9,035,885 rupiahs. The amount of real cost on ORIF for Femoral Fracture specified by RS PKU Muhammadiyah Bantul was higher than the unit cost calculated based on Activity-Based Costing method. The obtained difference was a positive difference, which was 878.159 rupiahs (10,76%). In the Activity-Based Costing (ABC), indirect and direct cost (overhead) are charged at some cost drivers, while the traditional system is only charged on a cost driver.
 Conclusions and Recommendations: Based on the calculation of unit costs obtained, it can be concluded that the unit cost of ORIF for Femoral Fracture in Central Surgery Installation PKU Muhammadiyah Hospital in Bantul with Activity- Based Costing method is lower and more proportionate with the activity. However, the hospital should also apply the calculation of the unit cost to all the types of service especially for surgery in order to identify and examine the cost components which are subject to change at any time and cause some disadvantages to the hospital accounting.

ANALISIS PERHITUNGAN UNIT COST PADA TINDAKAN TONSILEKTOMI DENGAN METODE ACTIVITY BASED COSTING (STUDI KASUS DI RUMAH SAKIT PKU MUHAMMADIYAH YOGYAKARTA)

Background: Private hospitals should strive to have the technical capability to manage and calculate costs based on the condition that both hospitals and facilities that can use the Indonesian Case Based Group (INA CBG) appropriately. RS PKU Muhammadiyah Yogyakarta as one of the private hospitals that participate and support the government's program of the Sistem Jaminan Sosial Nasional.Calculating the unit cost of a tonsillectomy was done as a study of the correspondence between the cost of services and a health claim
 Methods:The study was a descriptive qualitative case study design. Tonsillectomy unit cost calculation using activity based costing (ABC) with the goal difference obtained unit costs plus a margin to claim CBG INA in 2012.
 Result: Based on the calculation, the unit cost of services tonsillectomy with activity-based costing method is Rp. 2.265.732. ABC unit cost calculations result in a greater cost than the claims of INA CBG so get the difference in cost of Rp. 785.034.
 Conclusions: There is a negative difference between the calculation of service bi tonsillectomy ABC method with INA CBG claim. So that needs to be done by the hospital cost efficiency.