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

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