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Jantung Sehat Hospital is a private cardiac hospital that has not establishedcooperation with BPJS in the administration of health insurance until now. This iscaused by the discrepancy between tariff rates by the hospital with tariff rates thatby BPJS Health Services. Hence, the difference of tarrifs mentioned above,makes the hospital requires input in the form of complete information, which oneof the information is the cost calculation unit (unit cost) for the non-surgicalintervention services. The purpose of this study is to calculate the unit cost in theJantung Sehat Hospital Jakarta by calculating the direct and indirect cost thatoccurs. The type of this reserach is descriptive analysis, with the case studyapproach and the use of primary data in the form of interviews and secondary datafrom the Jantung Sehat Hospital. The methods of the cost calculations is usingActivity Based Costing (ABC).Based on the results of the PCI costs calculation whithout complicating, obtained;The actual unit cost measures without complication PCI is Rp 24,989,200.22 ,- ;Total Direct Costs (investment) is Rp. 67.241.952,80 ; Total Direct Cost(Operational) is Rp. 686.393.711,12 ; Total Direct Costs (Maintenance) is Rp.11.914.085,65 ; Total Costs of Support (Investment and Operational) is Rp.18.042.818,84. The CRR between private patient revenue with actual unit cost is192.12% while the percentage of CRR between BPJS Health Service patientrevenue with actual unit cost is 40.91%.The policy to increase the class of Jantung Sehat Hospital and the cost efficiencypolicy should be set by the hospital to serve BPJS Healt Service patients withoutexperiencing losses which could endanger the existence of the hospital itself.Keywords : Unit Cost, Activity Based Costing (ABC)
Dalam era globalisasi tumbuhnya rumah sakit menyebabkan terjadinya kompetisi antar rumah sakit yang makin keras untuk dapat merebut pasar yang semakin terbuka lebar. Hal ini mendorong pihak rumah rumah sakit maupun stakeholder untuk menghitung secara riil berapa biaya pelayanan yang dibutuhkan sehingga dapat menjadi alat dalam pembiayaan pelayanan kesehatan tanpa mengurangi mutu pelayanan yang diberikan, yaitu dengan melakukan analisis perhitungan biaya. Penelitian ini bertujuan untuk mengetahui besaran biaya satuan tindakan appendiktomi akut di kamar operasi rumah sakit X dengan menghitung biaya langsung dan tidak langsung yang terjadi. Penelitian ini merupakan penelitian operational research dan bersifat deskriptif analisis dengan menggunakan data sekunder rumah sakit tahun 2010 di RS X Jakarta. Metode perhitungan biaya menggunakan metode ABC (Activity Based Costing) dan distribusi sederhana. Metode ABC untuk mengalokasikan biaya langsung dengan menghitung biaya dari kegiatan yang terjadi menggunakan cost driver berdasarkan waktu kegiatan. Metode distribusi sederhana untuk mengalokasikan biaya tidak langsung yang secara tidak langsung terlibat dalam pelayanan appendiktomi dengan melakukan pendistribusian biaya dari unit penunjang ke unit produksi (kamar operasi). Biaya satuan aktual appendiktomi sebesar Rp. 5.344.551,48,- dan biaya satuan normatif sebesar Rp. 5.312.912,-. Biaya operasional jasa medis dan paramedis merupakan biaya yang terbesar.
In an era of growing globalization of the hospital which led to competition among hospitals is increasingly more difficult to capture the wide open market. This prompted the hospital as well as the stakeholders to quantify how much the real cost of services is needed, and could be a reference tool in health care financing without reducing the quality of service provided by analyzing the cost calculation. The objective of this study is to determine the amount of unit cost in acute appendectomy surgery at operating room of hospital X by calculating the direct costs and indirect costs. This research type is operational research and descriptive analysis by using secondary data from hospital X Jakarta for the year 2010. Methods of cost calculation are ABC (Activity Based Costing) and simple distribution. ABC method is used for allocating direct costs by calculating the cost of activities that occur using time-based cost driver activity. Simple distribution method is used for allocating indirect costs that are not directly involved in appendectomy service by distribution of unit costs which supports the production unit (operating room). Actual unit cost of appendectomy surgery is Rp. 5.344.551,48, - and normative unit cost is Rp. 5.312.912, -. Operational costs of medical and paramedical consumable materials become the largest consumption.
ABSTRAK Nama : Imas Rahmi Wisdiani Program Studi : Kajian Adminstrasi Rumah Sakit Judul Tesis : Analisis Implikasi Sistem Pembayaran JKN terhadap Pendapatan Rumah Sakit di Dua Rumah Sakit Swasta Kelas C di Karawang Tahun 2017 (Studi Kasus Herniotomi Tanpa Penyulit) Besaran tarif yang diatur dalam INA-CBG mendorong rumah sakit untuk menciptakan berbagai macam upaya khususnya berupa usaha pengendalian biaya agar tercipta efisiensi yang baik dan mutu pelayanan kesehatan tetap berkualitas. Penelitian ini bertujuan untuk menganalisis implikasi system pembayaran JKN terhadap pendapatan rumah sakit di dua rumah sakit swasta kelas C berdasarkan tarif BPJS dan tarif rumah sakit. Desain penelitian ini berupa studi kasus di dua rumah sakit swasta kelas C dengan desain potong lintang dan melihat tren yang terjadi pada periode tahun 2014 – 2016. Pengumpulan data dilakukan dalam dua bagian, analisis kuantitatif bertujuan untuk menganalisis selisih pendapatan berdasarkan tarif BPJS dan tarif rumah sakit dan menganalisis komponen-komponen yang menentukan besaran tarif rumah sakit. Analisis kualitatif bertujuan untuk mendapatkan informasi kebijakan-kebijakan dan upaya-upaya yang dilakukan oleh pihak manajemen rumah sakit dalam merespon selisih biaya. Penelitian dilakukan pada bulan Mei – Juni 2017 di RS A dan RS B dengan karakteristik rumah sakit yang mirip dan bekerjasama dengan BPJS sejak tahun 2014. Terdapat selisih negatif antara pendapatan berdasarkan tarif umum dengan pendapatan berdasarkan tarif BPJS pada periode tahun 2014 – 2016 baik di RS A maupun di RS B. Selisih negative di RS A sebesar 21,2% dari nilai pendapatan berdasarkan tarif umum, dan selisih negative di RS B sebesar 50,5% dari nilai pendapatan berdasarkan tarif umum. Besaran tarif dan metode pembayaran INACBGs menyebabkan adanya upaya-upaya efisiensi dan kendali biaya rumah sakit bagi pasien BPJS berupa pembayaran jasa medis yang lebih rendah, penggunaan obat generik, pengendalian pemeriksaan penunjang, pengendalian biaya di ruang operasi serta pengendalian jumlah hari rawat. Kata kunci : pembayaran JKN, pendapatan Rumas sakit, Rumah Sakit swasta,
ABSTRACT Nama : Imas Rahmi Wisdiani Program Studi : Hospital Administration Judul Tesis : Analysis on JKN Payment System and its relation to Hospital Income in two type C private hospitals in Karawang, 2017 The implementation of payment system using INA-CBGs (bundling) has lead hospital to improve efficiency to provide good quality of care. The purpose of this study is to analyze implication of JKN payment system toward hospital revenue in two type C private hospitals. This case study in two type C private hospitals was done using Cross Sectional design. Data was retrospectively collected to capture trend for period 20142016,and analysed to compare hospital revenue using hospital charge vs BPJS payment scheme as set up by BPJS. The study was conducted in May-June 2017 covering 548 cases with Herniotomy in the two private hospitals with similar characteristics and contracted as BPJS service provider since 2014. The study revealed that both hospitals tend to have lower revenue from BPJS using bundling scheme as compared to hospital charge, for period 2014-2016. The result showed that in hospital A 21,2% loss and in hospital B was 50,5% loss, this may caused by unefficient use of resources, or no proper monitoring system. The two hospitals have tried to improved efficiency, implement cost containment such as fee adjustment, use of generic drug, proper length of stay, cost containment in providing medical exam and operation. Key words: JKN payment, private hospital, revenue
Percutaneous Coronary Intervention is a nonsurgical intervention procedure byusing a catheter to dilate or open coronary vessels that are narrow with balloons andfollowed by stent replacement to keep blood vessels open. The process of narrowing ofthese coronary arteries can be due to the process of atherosclerosis or thrombosis. PCI isan procedure that is relatively expensive. It is related to the human resources involved,the consumabled used and the used of medical devices. This study aims to analyse thefactors associated with patient care costs with PCI procedure at Fatmawati GeneralHospital. This cross sectional study was conducted quantitatively through hospitalinformation system, billing and unit cost, and qualitatively through in-depth interview.The results show that the average cost for PCI procedure at Fatmawati General Hospitalin 2017 was Rp53,629,532 and the largest cost component of total PCI cost was the costof PCI intervention measure of 82,8%. The statistic results showed that the variablesseverity level, length of stay, use of ICCU and number of stents are correlated with totalcosts of procedure PCI, but variable room class, blood vessel occlusion and electivecases is not correlated to total cost of PCI.Keywords:Percutaneous Coronary Intervention, Cost of Percutaneous Coronary Intervention,Hospital PCI cost, Coronary stent.