Mulai 1 januari 2014 diberlakukannya JKN di rumah sakit maka terjadi perubahan
sistem pembayaran dari pembayaran secara retrospektif (fee for service) menjadi
sistem pembayaran prospektif (INA-CBG‟s).Direncananakn pada 2019 Indonesia
seluruh penduduk Indonesia terdaftar di BPJS (Universal Heath Coverage).Sebagai
salah satu fasilitas pelayanan kesehatan milik pemerintah RSUD Banyuasin
mempunyai peranan untuk memberikan pelayanan yang berkualitas namun tetap
memperhatikan efisiensi karena makin berkurangnya subsidi pemerintah.Penelitian
ini bertujuan untuk menganalisis biaya dan mengidentifikasi faktor-faktor penentu
inefisiensi layanan Diabetes Melitus Komplikasi sehingga bisa dijadikan pedoman
pengendalian biaya dalam melayani pasien.Jenis penelitian ini bersifat analisis
deskriptif dengan menggunakan data primer (pengamatan dan wawancara) dan data
sekunder berupa data dari RSUD Banyuasin tahun 2015.Analisis biaya menggunakan
pendekatan Activity Based Costing (ABC).Metode ABC untuk mengalokasikan biaya
dengan mengidentifikasi pemicu biaya (cost driver) penyebab terjadinya biaya
layanan Diabetes Melitus Komplikasi.Hasil penelitian menunjukkan komponen obat
pada pelayanan Diabetes Melitus Komplikasi merupakan faktor penentu inefisiensi.
Usaha yang dapat dilakukan oleh rumah sakit untuk mengatasi inefisiensi dengan
pembuatan Panduan Praktek Klinik, Revisi Formularium RS, Klinisi secara konsisten
menggunakan obat e-cataloq
Kata kunci: Analisis biaya, metode ABC, inefisiensi
Since JKN was offiacially administered in general hospital on January 1st, 2014, there
has been changing in hospital administration payment from the restrospective system
(free for services) to the prospective system (INA-CBG‟s). It is planned in 2019 that
all the people in Indonesia is registered in BPJS (Universal Heath Coverage) as one
of the facilities for public healt services provided by Banyuasin general hospital
(RSUD Banyuasin) which ains to provide qualified services, yet still considering
effiencies due to the lach of the government subsidies. This study aimed to analyze
the cost and identify determinant factor in handling Diabetes Melitus with
complications, so that it can be a reference to handle the cost in taking care of patients
with Diabetes Melitus. This study applied descriptif analysis which using primary
data (observation and interview) and secondary data from Banyuasin general hospital
(RSUD Banyuasin) in 2015 meanwhile. The cost analysis was appliyng Activity
Based Costing (ABC) method. The ABC method was applied to allocated the cost by
identifying the cost driver which was the major cause for cost for financing services
for Diabetes Melitus with complication. The result of this study showed that medical
component was the determinant factor of the inefficiencies for Diabetes Melitus with
complication services. There are many efforts that can be done by the hospital to
overcome the ineficiencies, for instance, making quidance for clinical practies,
making revision for hospital formulation, and using e-cataloq medicine consistently
Keywords : the cost analysis, ABC method, ineficiency