ABSTRAK Name : Aurora Sihombing Study Program : Health Economic Title of Reserach : “Analisa Biaya Satuan Tindakan Terapi Radiasi Eksternal Pada Pasien Kanker Payudara di Instalasi Radioterapi RS. Kanker Dharmais Tahun 2016”. Angka kasus kanker payudara di Indonesia, tinggi. Kunjungan pasien kanker payudara ke RS Kanker Dharmais mengalami peningkatan. Terapi Radiasi eksternal termasuk layanan unggulan untuk pengobatan kanker payudara di RS. Kanker Dharmais. Pemerintah membiayai tindakan terapi ini lewat tarif INA CBG’s sebesar Rp 1.014.906. Melalui metode perhitungan Activity Based Costing (ABC), peneliti ingin mengetahui berapa sebenarnya biaya satuan tindakan untuk terapi ini ; lalu dibandingkan dengan tarif INA CBG’ s yang berlaku. Hasil penelitian menunjukkan bahwa total biaya tindakan 1 siklus terapi radiasi eksternal kanker payudara di RS Kanker Dharmais tahun 2016 adalah sebesar Rp 36.482.930, dengan biaya satuan tindakan sebesar Rp 1.216,098,- Keywords : Unit Cost, Activity Based Costing (ABC), External radiation

ABSTRACT Name : Aurora Sihombing Study Program : Health Economics Title of Research : Analysis of Unit Cost of External Radiation Therapy  for Breast Cancer Patient of Radiotherapy Installation at Rumah Sakit Kanker Dharmais in 2016. The number of breast cancer cases in Indonesia is at alarming rate. Breast cancer patients looking for treatment at Rumah Sakit Kanker Dharmais have continually increased for the last several years. The external radiation therapy of Rumah Sakit Kanker Dharmais has been considered as one of the best cancer treatment facilities in the country. Indonesian government subsidizes cost of the therapy based on INA- CBG’s tariff scheme of Rp 1.014.906. Using Activity Based Costing (ABC) approach, the researcher would like to investigate the real unit cost of the treatment; the result will then be compared to the INA- CBG’s tariff. The study showed that the total cost of one cycle of the external radiation therapy for breast cancer at Rumah Sakit Kanker Dharmais is Rp36.482.930 in 2016, while the unit cost is Rp 1.216,098,- for the same periode. Keywords: Unit Cost, Activity Based Costing (ABC), External Radiation