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