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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.
Efficiency with quality control and cost control can be done by applying thecalculation of the hospital cost of treatment based on clinical pathways.In theimplementation of the National Health Insurance beginning on January 1, 2014,application of INA rates CBG managed by Health BPJS polemical to the hospital,because of some cases, tariffs applied to experience the difference in rates.Differences also occur in tariff rates between treatment classes. Seeing this, theauthors conducted a study in Tangerang district general hospital in April 2014.This study aimed to obtain the cost of treatment based on clinical pathwaysapendiktomi surgery and analyze the difference between the cost of treatmentclasses at the same rate compares with rates hospitals and INA CBG. Thisresearch is quantitative with qualitative approach through cross sectional dataretrieval. From the results, the difference in the price paid for the same service(cost Shifting) in the calculation of the cost of treatment based on clinicalpathways difference in cost to be borne by the patient or the guarantor is the onlytreatment room accommodation costs. The difference between the cost of the classis as follows: cost of treatment of Class II to Class I medical expenses by 3% andthe cost of treatment of Class II to Class III medical expenses by 3%. Given thiscalculation, the hospital and BPJS is expected to have guideline calculations tarifftreatment between classes based on the calculation of the cost of treatment basedon clinical pathways.
Hospital is a health facility that organizes health service activities. Apart from having a positive impact, hospitals also have a negative impact, namely the presence of waste generated from hospital activities, which if not handled properly will have an impact on public health and the environment. In March 2020 there was a non-natural disaster from the Covid-19 pandemic in Indonesia which caused the production of solid medical waste in hospitals to increase significantly, thus requiring an increase in its management capacity in terms of quantity and quality. Dr. Rumkital Mintohardjo as one of the covid19 referral hospitals has implemented waste management even though it is not optimal. This study aims to analyze the management of solid hazardous and toxic (B3) waste through a systems approach at Dr. Rumkital. Mintohardjo. This type of research is observational, which describes the B3 solid waste management system starting from the input, process, and output to find out the problems that exist in the hazardous solid waste management system at Dr. Rumkital. Mintohardjo. The types of data used are primary data and secondary data. Primary data were obtained from in-depth interviews and direct observations, while secondary data were obtained from reviewing existing documents. The problem at the input stage is the lack of officers in the environmental health department, while at the process stage the problem lies in the implementation procedure for B3 solid waste management which is still not optimal (not in accordance with the established standards) and the capacity of the incinerator machine which is not proportional to the amount of B3 waste generation. solid. At the output stage, it is expected that all solid hazardous waste generation will be managed properly. Because there are problems in the management of B3 solid waste, it is necessary to improve the management of B3 solid waste and regular management evaluations in order to create a healthy hospital environment
