This review aim to analyse the cost-effectiveness of epilepsy surgery for drug-resistant epilepsy in low- and middle-income countries (LMICs). Medline, PubMed, Scopus, and Cochrane Library were searched without restrictions. Studies from World Bank-classified LMICs reporting original cost and/o cost-effectiveness data for epilepsy surgery were included. Two reviewers independently screened records, extracted data, and assessed risk of bias. Pooled seizure freedom (Engel Class I ≥ 12 months) and cost differences were analysed using random-effects Hartung-Knapp models in RevMan app. PRISMA 2020 guidelines were followed. From 20,948 records, 11 studies (2,684 patients) from seven LMICs were included. Direct surgical costs ranged from US$500 to US$14,894 (2025 USD). The pooled mean cost difference (surgery vs. medical management) was US$1,290 (p = 0.07; I²=100%). Surgery showed markedly superior efficacy, with pooled odds ratio for Engel Class I seizure freedom (≥ 12 months) of 22.51 (p < 0.00001; I²=9%), corresponding to 52–79.4% freedom rates in surgical groups versus 7.7–16% in medical groups. Two studies reported ICERs of approximately US$1,236 and US$26,564 per QALY gained. Epilepsy surgery in LMICs offers over 20-fold higher odds of seizure freedom at modest costs and cost-effective, supporting expansion of accessible surgical programs to reduce the treatment gap in resource-limited settings.

Hospitals play a central role in maintaining the continuity of healthcare services during crises, underscoring the strategic necessity of disaster preparedness to strengthen the health system’s resilience. This study analyzed global trends, research developments, and scientific influences related to hospital disaster preparedness to identify knowledge gaps and future priorities for enhancing resilience and promoting health. Data were retrieved from the Scopus database using the keywords “hospital” and “disaster preparedness” for the years 2015–2025, screened according to the inclusion criteria, and analyzed using VOSviewer and Scopus Analytics. A total of 628 articles met the criteria. The number of publications increased sharply after 2020, with notable dominance by high-income countries and leading academic institutions with substantial research funding. Bibliometric mapping revealed four major research clusters: (1) hospital emergency management and system preparedness, (2) healthcare workforce resilience and lessons from the pandemic, (3) education, training, and behavioral preparedness, and (4) cross-country collaboration in disaster response. Although the multidisciplinary dimension of hospital preparedness is evident through the inclusion of engineering and computer science fields, technology-related keywords did not appear at the applied threshold, suggesting that research on technology integration remains limited. Contributions from Low- and Middle-Income Countries (LMICs) are also underrepresented, highlighting disparities in research capacity and funding. This study expands global understanding of hospital disaster preparedness by identifying emerging and underexplored areas, emphasizing the importance of multidisciplinary collaboration, equitable research partnerships, and the integration of health promotion approaches to build adaptive, resilient hospitals worldwide.

Background: The financial performance of hospitals significantly influences the quality and sustainability of healthcare services, particularly amid rising operational costs and evolving healthcare regulations. While various financial metrics have been studied, there remains a lack of comprehensive bibliometric analyses that map the growth, emerging themes, and future research directions in this field. This study aims to fill that gap by examining the development and patterns of hospital financial performance research. Methods: A bibliometric analysis was conducted using the SPAR-4-SLR protocol on 2,387 publications retrieved from the Scopus database, spanning from 2014 to October 12, 2024. Bibliometric techniques such as co-authorship, keyword co-occurrence, and citation analysis were performed using VOS viewer to identify research trends, leading contributors, and thematic clusters. Results: The analysis revealed a steady increase in publications from 2014 to 2021, peaking at 341 papers. A slight decline in subsequent years is likely due to indexing delays, not reduced research activity. Thematic clustering identified four main areas of focus: (1) hospital, (2) COVID-19, and (3) healthcare. In recent years, additional attention has been given to emerging themes such as health equity, access, and the application of artificial intelligence. These findings suggest a dynamic and evolving research landscape that reflects broader shifts in healthcare priorities. Conclusion: Research on hospital financial performance has expanded notably over the past decade. The COVID-19 pandemic exposed financial system vulnerabilities, shifting research priorities. The United States remains the leading contributor to global output in this field. The identified themes highlight both established and emerging priorities that are likely to shape future inquiry. These insights are essential for informing hospital administrators, policymakers, and healthcare professionals in developing more resilient and equitable financial strategies and health policies. Continued bibliometric monitoring will be valuable for tracking progress and guiding strategic interventions.

Introduction: The convergence of Industry 4.0 and 5.0 within the health sector heralds a transformative era, leveraging advanced technologies and human intelligence to redefine healthcare delivery. This evolution not only revolutionizes patient care and outcomes but also revolutionizes hospital financing, enabling cost reduction, improved efficiency, and enhanced revenue streams through the strategic integration of artificial intelligence (AI), Internet of Things (IoT), and blockchain technologies. Aim: Through a bibliometric analysis, this paper seeks to unravel the evolving trends in research within hospital financial and Health Industry 4.0/5.0. Materials & Methods: Bibliometric analysis was performed using the search results from Scopus database, Bibliometrix package in R Studio, and Vosviewer. Result & Discussion: 178 studies were eligible for analysis from the search on Scopus database. Cooccurrence analysis revealed 5 clusters of keywords in the topic of hospital financing and Health Industry 4.0/5.0. The overlay cooccurrence map showed a shift of the main research topic from focusing on cost analysis and reduction to applying more advanced technologies and addressing privacy concerns. Conclusions: The increasing impact of Industry 4.0 and 5.0 on hospital financing is indicated by an increasing scholarly focus towards applying more sophisticated technology in hospital financing.

This study examines the transformative role of hospital accounting systems in improving the efficiency of outpatient services, focusing par-‎ticularly on the mediating effect of internal control quality and the moderating effect of the quality of accounting information systems. Using ‎a rigorous methodological approach involving structural equation modelling, the study reveals that key accounting system components, such ‎as recording accuracy, cost control efficiency, system integration and staff competence, significantly strengthen internal control mechanisms. ‎These mechanisms then drive significant improvements in service delivery outcomes. These findings suggest that robust internal control ‎quality is a vital conduit through which the excellence of accounting systems translates into tangible service enhancements. The study also ‎reveals how better information systems can make the connection between integration capabilities and performance outcomes stronger. These ‎ideas provide useful advice for people in charge of healthcare who want to improve their accounting system and control their environment. ‎This research is very important for the study of how organizations are managed. It shows the ways that financial information systems can ‎help to make healthcare more efficient. This is important for making sure that healthcare is available to everyone and for making sure that ‎patients are treated well.

Perkembangan teknologi informasi yang pesat menuntut para pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk mampu beradaptasi, khususnya dalam memanfaatkan media digital sebagai sarana pemasaran. Namun, banyak pelaku UMKM masih menghadapi keterbatasan pengetahuan dan keterampilan dalam menggunakan strategi digital marketing secara efektif. Melihat kondisi tersebut, kegiatan pengabdian ini dilaksanakan dalam bentuk pelatihan digital marketing kepada para pelaku UMKM di Kecamatan Colomadu. Tujuan kegiatan adalah untuk meningkatkan kompetensi UMKM dalam memahami dasar-dasar pemasaran digital, menguasai teknik promosi melalui media sosial, serta memanfaatkan platform digital untuk memperluas jangkauan pasar. Pelatihan berlangsung selama satu hari dengan tahapan pra-pelaksanaan berupa observasi awal dan diskusi, kemudian dilanjutkan dengan pretest, penyampaian materi dan praktik penggunaan media sosial konten pemasaran digital. Kegiatan diikuti oleh 23 peserta UMKM dari berbagai sektor usaha di wilayah Colomadu. Hasil evaluasi menunjukkan adanya peningkatan kemampuan peserta dalam memahami strategi digital marketing, termasuk dalam pembuatan konten kreatif, pengelolaan media sosial, serta pemanfaatan teknik promosi online untuk meningkatkan daya saing usaha. Pelatihan ini memberikan dampak positif terhadap kesiapan UMKM Colomadu dalam menghadapi tantangan pemasaran di era digital.

Abstrak. Minimnya pemberitaan seni dan budaya di media arus utama mencerminkan berkurangnya perhatian terhadap jurnalisme seni, khususnya di Kota Bandung yang dikenal sebagai kota kreatif. Penelitian ini bertujuan untuk menganalisis persepsi mahasiswa seni terhadap peran jurnalis seni budaya, minat mereka terhadap profesi tersebut, dan pandangan mereka terhadap kredibilitas media dalam meliput isu seni dan budaya. Pendekatan yang digunakan adalah mixed methods dengan strategi survei deskriptif kuantitatif dan wawancara kualitatif. Data dikumpulkan dari 30 mahasiswa melalui kuesioner daring dan wawancara mendalam, lalu dianalisis secara deskriptif dan diinterpretasi dengan pendekatan fenomenologi Alfred Schutz. Hasil menunjukkan bahwa mayoritas mahasiswa menilai peran jurnalis seni penting dalam mendiseminasikan informasi seni, tetapi minat untuk menjadi jurnalis seni rendah karena keterbatasan peluang dan pelatihan. Selain itu, sebagian besar responden menganggap media kurang kredibel dalam peliputan seni budaya. Penelitian ini merekomendasikan penguatan pendidikan dan media untuk mendorong regenerasi jurnalis seni budaya. Abstract. The limited coverage of arts and culture in mainstream media reflects a declining attention to arts journalism, particularly in Bandung, a city known for its creative identity. This study aims to analyze art students’ perceptions of the role of arts journalists, their interest in the profession, and their views on the credibility of media in reporting arts and cultural issues. The research employs a mixed methods approach using a descriptive quantitative survey and qualitative interviews. Data were collected from 30 students through online questionnaires and in-depth interviews, then analyzed descriptively and interpreted using Alfred Schutz’s phenomenological approach. The results show that most students consider arts journalists to play an important role in disseminating information about the arts, yet interest in pursuing the profession is low due to limited opportunities and training. Furthermore, the majority of respondents perceive the media as lacking credibility in covering arts and culture. The study recommends strengthening education and media sectors to encourage the regeneration of arts journalists

This research is to approach the problem of operational research through descriptive analysis, the Strategic Planning Service Delivery at Muhammadiyah Gubug Hospital (RSMG) Year 2014-2018. The results showed the necessity developed RSMG Services Strategic Plan. Business Strategy Plan should be made with reference to the seven selected strategy resulting from the Focus Group Discussion (FGD based on the results of the analysis of strengths, weaknesses, peluangan, and threats. Required a strong commitment from all employees to implement strategic planning RSMG hospital. In order to improve the quality of human resources, RSMG need to do education and training, providing scholarships for education specialist, general practitioner, and increasing cooperation with specialist partners. Other than that necessary to increase the number / bed capacity and improved quality of care that the utilization of health services provided by RSMG more optimal.

Nowadays, the Muhammadiyah Organization has healthcare foundations and consists of a thousand hospitals scattered throughout Indonesia. The scheme of AUMKES hospitals in the current Social Health Insurance Administration Body era needs ease for accessing the external budget. This budget is used for hospital working capital, physicians, integrated information technology, upgrading and expanding facilities, and other service delivery events. On the other hand, Social Health Insurance Administration Body reimbursement, the significant revenue, often delayed and disrupt the cash flow for its operational activities. Borrowing money with some assurance from the bank to cover this problem is usually done by the hospital. This loan must cost more and is limited. This study aims to project the budget required and other alternative funding with a plan and establish the Crowd funding start-up, external funding based on the internal Muhammadiyah foundation fund. Because actually, Muhammadiyah has a vital funding source but not and wholly organized. Therefore, a great system is required to maintain the Muhammadiyah organization's goals. Research result researchers created a crowdfunding platform as a form of startup funded by LRI UMY. In this study, researchers are still focusing on the formation of a crowdfunding platform website design. The form of the crowdfunding platform compiled in this study can be seen in the User Design and Activities on the Website. This user design is what distinguishes our platform from other crowdfunding platforms.

Hospital financial failure means bankrupt in economic point-of-view. While from the patient care perspective, it can compromise healthcare delivery and deliver possible harm due to substandard services. Leveraging digitalization and information technology can significantly enhance financial management, improve efficiency, and ultimately support sustainable healthcare services. This bibliometric analysis through Scopus database. Retrieved articles were examined based on annual publication numbers, contributing countries, subject areas, authors, and cited documents. Visual analysis was done using VOSviewer to provided insights into word co-occurrence in clusters and R Studio's Bibliometrix package was employed to identify the most contributing countries and the most cited publications. The analysis on total 429 articles revealed that healthcare and activity-based costing is an emerging trend, with a growing number of publications each year. The United States emerged as the leading country in this research area, though other nations also contributed significantly. Medicine was identified as the most common subject area. VOSviewer analysis identified seven clusters related to the topic. Activity-based costing has evolved to accurately assess product costs in changing business landscapes, particularly in healthcare, where it helps optimize profits. The findings indicate a growing awareness of the importance of financial management in sustaining healthcare services globally. However, the study's reliance on a single database and lack of a comprehensive systematic review limit its scope, potentially excluding relevant research from other sources.

Background: Given the popularity of digital marketing in business today, every hospital can start utilizing it by establishing a social media account. Instagram is a social media platform that focuses on photographs. The AISAS (Attention, Interest, Search, Action, and Share) model can be used to assess the efficacy of marketing communications. Regardless, there are issues regarding legal and ethical issues. Therefore, a question emerges: How can health advertisements be effective while following ethical guidelines? Aims: The purpose of this research is to analyze the content of healthcare advertisements on Instagram Methods: This study uses the quantitative descriptive content analysis method. The samples are Instagram advertisements for health services. Search them using the hashtags (#) #dokterjogja, #klinikjogja, #klinikyogyakarta, and #rumahsakitjogja. Using convenience sampling, the researcher randomly scrolls and stops on Instagram. The data were assessed by two coders using a checklist to ensure objectivity. The checklist contains three indicators, in this case, the AIA (Attention, Interest, Action) indicator, and the other indicators were obtained from the Regulation of the Minister of Health of the Republic of Indonesia (PERMENKES) number 1787 of 2010 Results: The highest score of the AIA (Attention, Interest, Action) indicator is 12, and there are a total of 34 advertisements (coder 1), and 84 advertisements (coder 2) violate The Regulation of the Minister of Health (PERMENKES) No.1787/2010 Conclusion: This study finds that effective advertising is almost certain to violate the regulation. An educational health information advertisement that introduces the services provided is a good way to promote healthcare providers while remaining ethical. Keywords: advertising, AISAS, ethics, health, social media

This study aims to ascertain the influence of halal awareness and entrepreneurial motivation on the performance of MSMEs in Padang City. A survey methodology was employed, with questionnaires distributed to 137 respondents, selected through the use of a purposive sampling technique. The sample size was determined with the assistance of the Raosoft Sample Size Calculator. Subsequently, the data were processed and tested using the Statistical Package for the Social Sciences (SPSS) version 21 to test the aforementioned hypothesis. The findings revealed that, of the two independent variables under investigation, namely halal awareness and entrepreneurial motivation, the variable of halal awareness exerted a more pronounced influence on the performance of MSMEs in Padang City. This is indicated by a beta value of 0.408, which suggests that an increase in halal awareness among MSME players can lead to a notable enhancement in their business performance. It is therefore recommended that MSME players in Padang City develop a deeper understanding of and implement the concept of halal awareness in their business operations. This may be achieved by registering their products for halal certification, ensuring that the production process meets halal standards, and maintaining the cleanliness and hygiene of the production site. It is important to note that not all clean products are necessarily halal. Rather, products that are halal must adhere to specific hygiene standards. Therefore, businesses must ensure that every stage of production meets these standards to increase consumer confidence. Furthermore, it is crucial for MSME players to participate in training or workshops pertaining to halal principles and production management in accordance with halal standards. In order to enhance the performance of MSMEs, businesses are advised to not only prioritize halal awareness, but also to consider other factors that can contribute to their performance, such as entrepreneurial competency development, enhanced human resource management, and more effective marketing strategies.

Circumcision costing couter and conventional methods in Setia Budi Clinic Jambi using traditional accounting systems, so the services offered to be cheaper (under costing) or more expensive (over costing) of the costs that should be consumed on these services. It would be fatal to the hospital, especially in a highly competitive market conditions. Thus researchers need to review the unit cost in the circumcision services costing more accurate in the details of the cost and accuracy of charging better, then a decision will be taken by the management would be better and appropriate. Research performed using a qualitative descriptive design. Instruments used were documentation guidelines owned by hospital and stopwatch. Cost analysis method used is based on ABC (Activity Based Costing) system. The results of this study show units of cost to perform circumcision services at Setia Budi Clinic Jambi which is calculated using the Activity Based Costing (ABC) system is Rp 240.242,59 for the M conventional services and Rp 385.200,57 for M couter services. From the calculation of unit cost pelayananan circumcision in Clinical Setia Budi Jambi is calculated using the ABC method gives results smaller M convenstional service. While in service M couter, ABC calculation gives greater results.

The PKU Muhammadiyah Temanggung applies an integrated compensation system to its employees in order to motivate their spirit of work and productivity. Deep evaluation over this system is needed to value the employees peformance quality achievement as one of the factors to improve the work productivity in this institution. This research has an aim to analyse the connection between Financial Compensation and Non Financial Compensation with the Employees Performance in the PKU Muhammadiyah Hospital Temanggung. This quantitative descriptive research was run using the method of Cross Sectional which is the questionnaire means of measurement was applied. The sampling collection was conducted using Purposive Sampling technique against employees of the PKU Muhammadiyah Hospital Temanggung in the amount of 150 respondents who fulfill the criteria. The variables whitin this research consists of Financial Compensation, Non Financial Compensation, and also Employees Performance. The data analysis using Univariat and Bivariat Analysis applying Spearman Correlation Rank and Kendall Tau Test to comprehend the connection among variables. Improving the validity of research data the data source triangulation was done. This research emerging the conclusion that there is no significant connection between the Financial Compensation and the Employees Peformance in the phase of less significant, and also the existing connection between the Non Financial Compensation and the Employees Performance in the phase of weakness.

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.

Health services cannot be separated from the demands of competition in all aspects. Good service management is needed to create the health services the surrounding community needs so that the community feels satisfaction with health services as one of the businesses that must be carried out. The research design used in this research is quantitative. The population and sample used for this study were all patients who were treated at the Berkah Sehat Primary Clinic, totaling 200 patients. All of the 200 patients who sought treatment at the Berkah Sehat Pratama Clinic between March 2023 and April 2023 comprised the population and sample for this study. The study's objective was to examine the impact of the clinic's doctor, pharmaceutical, laboratory, and patient loyalty quality levels. Data analysis used Structural Equation Modeling (SEM) analysis with the Amos application version 24, Excel, and Spss. With a factor loading value of 0.989, assurance receives the best ranking for doctor services. With a factor loading value of 0.957, assurance receives the best grade in the pharmaceutical services category. With a factor loading value of 0.982, reliability receives the highest ranking for laboratory technician services. Product quality has the greatest factor loading value for patient satisfaction, at 0.965. The statement that I won't visit any clinic because I am satisfied with the services offered at the Berkah Sehat Primary Clinic with a loading factor value of 0.798 and the statement that if one day my family or friends need medical care, I would advise them to visit the Berkah Sehat Pratama Clinic with a loading factor value of 0.798 represent the highest assessments of patient loyalty. The results of the direct impact analysis show that doctors service quality, pharmacy service quality, and laboratory technician service quality influence patient loyalty. Patient satisfaction can influence the impact of the quality of service of doctors, pharmaceutical companies and laboratory technicians on loyalty at Berkah Sehat Primary Clinic.

Congenital talipes equinovarus (CTEV), or true clubfoot, is a foot deformity. The incidence of CTEV varies depending on race and gender. Traditionally, surgical intervention has been the treatment of choice for CTEV at a considerable cost. The Ponseti is a CTEV treatment method that does not use surgery and anesthesia. Instead, it uses gentle manipulation to correct the deformity. It is also more affordable than surgical treatment. Therefore, this study aims to explain the Effect of CTEV Treatment Costs with the Ponseti Method on Patient Quality of Life at Siaga Utama Orthopedic Hospital. This study uses quantitative methods. This study used a retrospective study with a sample of CTEV patients at Siaga Utama Orthopedic Hospital from February 2022 - February 2023. The author examined the effect of CTEV treatment costs on quality of life (QALYs). The results showed that the cost of treatment with the onset method positively impacted the patient's quality of life. The cost of treatment with the Ponseti method proved to be cheaper. However, it can vary depending on many factors, such as location, type of disease or condition, the severity of the situation

This study aims to analyze and determine the influence of marketing mix aspects on patients' decisions to seek treatment at PKU Muhammadiyah Blora Hospital. In this study using the census sampling technique, researchers took all inpatients within a predetermined time frame, namely November 2022 – January 2023. The research sample obtained using this method amounted to 180 respondents. The data analysis used is multiple linear regression. The results showed that aspects of the marketing mix including products, prices, locations, promotions, physical evidence, employees and processes had a positive and significant influence on patients' decisions to seek treatment at PKU Muhammadiyah Blora Hospital. Abstrak: Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh aspek bauran pemasaran terhadap keputusan pasien berobat di Rumah Sakit PKU Muhammadiyah Blora. Pada penelitian ini memakai teknik sensus sampling yaitu peneliti mengambil seluruh pasien rawat inap dalam rentang waktu yang sudah ditentukan yaitu pada bulan November 2022 – Januari 2023. Sampel penelitian yang didapat menggunakan metode tersebut sebesar 180 responden. Analisis data yang digunakan yaitu regresi linier berganda. Hasil penelitian menunjukkan bahwa aspek bauran pemasaran meliputi produk, harga, lokasi, promosi, bukti fisik, pegawai dan proses berpengaruh positif dan signifikan terhadap keputusan pasien berobat di Rumah Sakit PKU Muhammadiyah Blora.

Objective: Transcranial Magnetic Stimulation (TMS ) is widely used in health centers in Indonesia because its non-invasive and increase patient stroke preferences in choosing therapy. However, TMS service has not been studied based on unit cost. Therefore, in this study we will analyze unit costs based on the Time Driven Activity Based Cost (TDABC) method of TMS services to find out the difference with the TMS current rates in Sri Husada Clinic and the difference with Indonesia’s Case Based Group (INA-CBG’s) for be more accurate cost calculations. Method: Qualitative research type, a case study research, calculating the Unit Cost of TMS and a prospective observational research design. The study uses primary data and secondary financial data in Sri Husada Clinic between March 2022 to February 2023 to calculate the cost of TMS using TDABC. Result: Unit cost for TMS using the TDABC method is IDR. 224,446.00. TMS service current rate in Sri Husada Clinic is IDR. 250,000 .00 and INACBGs is IDR 238,724 .00. The difference with the current rates is IDR 25,554 .00 (10.2%) and the difference with INACBG is IDR14,258.,00 (5.9%). Conclusion: Unit cost calculations using the TDABC method for TMS is lower than current rate and INACBG. TDABC method can produce more accurate cost estimates. The result will differences and the need further analysis dependent activity and availability to other service.