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Issuance of Government Regulation No. 23 of 2005 on the Financial Management of Public Service Agency (BLU) required hospitals to conduct calculations per unit of service as a basis for setting rates. Fatmawati Hospital is a BLU’s hospital which had been conducting unit cost calculations and analysis by Activity Based Costing (ABC)’s method independently since 2010, but still faced many obstacles in its implementation. This study aims to provide in-depth description the overview of the implementation of unit cost calculation and analysis by the ABC’s method in Fatmawati Hospital in 2011. This is a qualitative research’s method in descriptive analysis. Data were obtained based on in-depth interviews and documents review. The result showed that management support and commitment to the implementation of unit cost calculation and analysis by the ABC’s method was not maximized yet, there was no special investment in Information Technology (IT) for the implementation of ABC, resources were limited, the data needed for the calculation of activity was still not completed, and there was no forceful timeline in practice. The result was, requiring longer times to implement the unit cost calculation and analysis by the ABC’s method in Fatmawati Hospital in 2011. Management support and commitment is a major factor in determining the successful of implementation of ABC in Fatmawati Hospital. Besides other factors, the investment in Information Technology (IT), resources, data and time. Therefore, intervention strategies should be carried out as a key strategy in the early stages of the implementation of ABC, not only to embed a commitment’s implementation to all the lines of organization but also to socialize the goal that will be achieved together.
The INA-CBG payment system is a paymend basd on the rate of grouping diagnoses that have clinical closeness and homogeneity of the resources used. Hospitals will be paid based on the average cost spent by a diagnostic group. This system has been implemented by the Ministry of Health of the Republic of Indonesia in order to improve service quality. This study aims to determine the description of the calculation of hemodialysis service rates using the Activity Based Costing method. The research is a quantitative research with a descriptive design. The results of this study indicate that in the hemodialysis service there is a difference between the average unit cost using the Activity Based Costing method on the Nipro machine and the Fresenius machine. Costs with this methods are known to be lower when compared to HD BPJS rates and hospital rates. This shows that using the Activity Based Costing method provides a advantage for the hospital.
Penelitian bertujuan untuk mendapatkan pembiayaan kamar operasi dan tingkat pemulihan biaya dari hasil kamar operasi untuk tiap jenis operasi di Rumah Sakit Umum Puri Raharja berdasarkan activity based costing. Studi ini bersifat deskriptif analitik dengan pendekatan kualitatif dan kwantitatif. Hasil perhitungan dengan menggunakan ABC system terhadap 54 jenis pembedahan di Rumah Saakit Umum Puri Raharja diperoleh nilai perhitungan tertinggi pada jenis operasi Extended Pyelolithomy dengan nilai Rp 581,190.- sedangkan nilai perhitungan terendah pada jenis tindakan EKEK+IOL sebesar Rp 298,726.- dan nilai rata-rata penghitungan berdasrkan jenis operasi adalah sebesar Rp 456,018.-.Hasil perhitungan Activity Based Costing dibandingkan dengan hasil pendapatan didapatkan tingkat pemulihan biaya perjenis tindakan rata rata 286,4% atau hasil pendapatan yang didapatkan dari kamar operasi sudah dapat munutupi biaya opersional kamar operasi berdasarkan jenis operasi. Disarakan agar dilakukan perhitungan kembali pada beban untuk tenaga kerja, pembaharuan peralatan, dan evaluasi pada beberapa tindakan yang memiliki nilai CRR dibawah 100%, untuk menghasilkan profit untuk pengembangan rumah sakit ke depan.
This research was carried out on the operating room cost and cost recovery level of operating room resulted for each kind of operation at Puri Raharja General Hospital based on activity based costing. This study is in analytic descriptive with qualitative and quantitative approaches. The research result for 54 kind of surgery based on activity based costing shows highest calculated values obtained on the Extended Pyelolithomy operation with a value of Rp 581.190, while the lowest value calculated on the EKEK+IOL is Rp 298.726. - and the average value calculation based on type of operation is Rp 456.018. -. The result of cost calculation with Activity Based Costing compared with the average revenue is in average 286.4% or the revenue which is gained from operating room can cover the operational cost of operating room based on the kind of the operation. It is suggested to do the recounting on the burden of the workers, renewal the equipments and evaluation on some activities, which have CRR value fewer than 100%, so that the operating room can function properly and can be revenue centre which results profit to the development of the hospital in the future.
Penentuan tarif Laboratorium Kesehatan Kabupaten Sintang dewasa ini tidak menggunakan perhitungan biaya satuan melainkan berdasarkan harga bahan reagens dan disesuaikan dengan tarif laboratorium lain. Hal itu mengakibatkan tarif yang berlaku tidak sesuai dengan biaya satuan. Produk pemeriksaan laboratorium kcsehatan adalah beragam schingga perhitungan biaya setiap jenis pemeriksaan bervariasi karcna pcmakaian bahan pengainbil spesimen, alat laboratorium, bahan reagens dan waklu pemeriksaan berbeda-beda. Penelitian ini adalah anal isis biaya yang hertujuan untuk mendapatkan garnharan hiaya total, biaya satuan dan alternatif penentuan tarif yang mempertimbangkan biaya satuan, tarif pesaing, subsidi, Cost Recovery Rate, dan ATP/WTP jenis pemeriksaan Laboratorium Kesehatan Kabupaten Sintang. Metoda analisis biaya yang digunakan adalah Activity Based Costing pada semua jenis pemeriksaan yang dilakukan di Laboratorium Kesehatan Kabupaten Sintang pada tahun 2005. Analisis biaya dibagi dalam tiga tahap yaitu tahap pra-analitik, tahap analitik dan tahap pasca analitik yang masing-masing tahap dijabarkan dalam biaya investasi, operasional dan pemeliharan. Dari basil penelitian didapatkan bahwa jumlah pemeriksaan Laboratorium Kesehatan Kabupeten Sintang tahun 2005 masih rendah yaitu bare mencapai rata-rata 41,45% dan biaya totalnya adalah Rp_ 225.831.631,-. Tarif Laboratorium Klinik Taruna lebih tinggi rata-rata 76,82% dibandingkan dengan tarif Laboratorium Kesehatan Kabupaten Sintang. CRR biaya total aktual sebesar 14%, sedangkan CRR biaya total dengan subsidi sebesar 20%. Sebaiknya penentuan tarif Laboratorium Kesehatan Kabupaten Sintang berdasarkan biaya satuan aktual dengan subsidi, penyediaan dana investasi (gedung, alat dan inventaris kantor), gaji dan insentif diperlukan sebesar Rp. 187.561.421,- pada tahun 2005.
Determination of health laboratory tariff in Sintang district recently doesn't use unit cost but based on reagents cost and adjusted to other laboratories tariff. That causes the tariff available doesn't in accordance with the unit cost. The health laboratory analysis products are varied so that the determination of each analysis cost is varied because the use of reagents for specimen preparation, Iaboratory instruments, reagents and analysis time are varied. This was a cost analysis research with the aims to gain the description of total cost, unit cost and determination of tariff alternative considering unit cost, competitor tariff, subsidy, Cost Recovery Rate, and-ATP/WTP of kind of health laboratory analysis of Sintang district. The used cost analysis method was Activity Based Costing to all kind of analysis performed in the Health Laboratory of Sintang district in year 2005. Cost analysis was divided into three steps, that were pre-analysis phase, analysis phase and post analysis phase, and each phase was presented in cost of investment, operational, and maintenance. The research showed that the number of analysis in the Health Laboratory of Sintang district was still low, which reached average 41.45% and the total cost was Rp. 225,831,631,-. The tariff of Laboratoriurn Klinik Taruna was average higher 76.82% compared with the tariff of the Health Laboratory of Sintang district. The CRR of total actual cost was 14%, whereas The CRR of total cost with subsidy was 20%. It is suggested that the tariff determination of the Health Laboratory of Sintang district is based on the actual subsidized unit cost, availability of investment fund (building, instruments and office inventory), and in year 2005 Rp. 187,561,421,- is needed for salary and incentive in year 2005.