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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.
Tujuan Penelitian ini adalah terciptanya unit cost pelayanan sectio caesaria (SC) dan efisiensi yang bisa dilakukan di RSD Kol Abundjani Bangko. Metode Penelitian merupakan penelitian deskriptif kuantitatif dengan metode cros sectional, menggunakan data retrospektif tahun 2017. Pengolahan data menggunakan metode double distribution dilanjutkan RVU untuk perhitungan unit cost. Efisiensi dapat diketahui dengan menggunakan alat bantu clinical pathway beserta tool-nya.
Hasil Penelitian diperolehnya biaya layanan section caesaria di RSD Kol. Abundjani Bangko, Ruang rawat VIP Rp6.704.891, Kelas I Rp6.491.721, Kelas II Rp6.320.449 dan Kelas III Rp6.503.920, serta inefisiensi kapasitas ruang VIP dan OK/OKE ditambah terjadi penambahan layanan pada laboratorium, obat dan BHP. Kesimpulan diperolehnya biaya satuan pelayanan kasus sectio caesaria dan upaya efisiensi yang dapat dilakukan di RSD Kol, Abundjani Bangko
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)
This research aimed to obtain an overview of the section services of SectioCaesaria in Muhammadiyah Taman Puring Hospital in 2016 using theDonabedian Quality of Care Framework. The analysis was performed bypresenting the input-process-and-output of the services of Caesarian Section'smeasures compared to the prevailing standards. The research method isqualitative. Based on the result of the research, it can be concluded that theservice of Sectio Caesaria in RS Muhammadiyah Taman Puring is quite goodwith the input which is enough where the human resources owned in accordancewith the standard amount, but still lack in facilities and policy support. Theservice process by referring to existing guidance in the hospital, has not beenconsistently run entirely by hospital staff. The output of this research were LengthOf Stay 3,3 and Wound Infections Surgery hospital rates is 1,3 %.Keywords: Donabedian, Service of Sectio Caesaria.
