INFORMATION SYSTEM DESIGN FOR COST CALCULATION IN FIRST-DEGREE HEALTHCARE PROVIDER (CASE STUDY OF PUSKESMAS IN KEBAYAKAN, ACEH TENGAH)

Abstract

This studys goal is to analyze and design an information system that records and counts expense and other costs for a Puskesmas (a public health center) located in Kecamatan Kebayakan, Aceh Tengah. Puskesmas acts as first-degree healthcare provider in Indonesian Social Insurance Administration Organization (BPJS). Kementerian Kesehatan RI (Indonesia Ministry of Health) strongly encourages healthcare providers to have a good administration regarding with healthcare service costs. Healthcare providers also need to ensure sufficient quality of healthcare service. Expenses and costs at Puskesmas were hardly traceable due to the absence of a good record system for its medical and operational. This study uses case-study approach and qualitative method. Data was collected through interviews, document analysis, and observation. After costs are identified, they can be allocated using activity-based costing (ABC). Framework for the application of systems technique (FAST) is used to analyze the system requirements and also design the system model. The results of this study are costing information system models, i.e., data flow diagrams, entity relationship diagram, and user interface designs. The logical models can be applied, so that Puskesmas can maintain its cost administration. The logical models are also available for adjustments to be used by other similar healthcare providers.