Abstrak
Tesis ini menganalisis efektifitas biaya yang dikeluarkan pasien hemoroid interna grade 3-4 yang menjalani tindakan haemorrhoidectomy Stapled dan konvensional. Penelitian ini menggunakan perhitungan Activity Based Costing dengan simple distribution untuk mendapatkan cost lalu dibandingkan dengan nilai output, sehingga didapatkan Cost Effectiveness Ratio (CER). Nilai CER kemudian dibandingkan dan mana yang lebih kecil adalah yang lebih efektif. Hasil penelitian menunjukkan bahwa alternatif Stapled menghasilkan nilai CER yang lebih kecil dibandingkan dengan CER alternatif konvensional. Maka dapat disimpulkan bahwa tindakan haemorrhoidectomy Stapled lebih efektif dibandingkan dengan alternatif konvensional. 

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This thesis was analysing the effectiveness of cost that spent by patients with internal hemorrhoid grade 3 to 4 underwent haemorrhoidectomy Stapled and conventionals. This research was using Activity Based Costing with simple distribution method to calculate the cost then divided by output value to get Cost Effectiveness Ratio (CER). CER values were then compared and the lower is the more effective. Result of this research showed that value of CER of Stapled alternative were smaller compared with CER of conventionals alternative. It can be concluded that Stapled haemorrhoidectomy is more effective than conventionals alternative.