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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.
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.
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
Latar belakang : Kamar Operasi merupakan unit yang komplek dari suatu rumah sakit, karena tidak bisa lepas dari unit lainnya, Dalam tiga tahun terakhir kinerja belum tercapai. Pencapaiannya sangat berpengaruh terhadap pencapaian kinerja keuangan rumah sakit. Instalasi kamar operasi diharapkan menunjang semua pelayanan prioritas dan unggulan, namun pada pelaksanaannya belum tercapai target. Tujuan penelitian : Penelitian ini dilakukan untuk mengetahui gambaran faktor-faktor yang berhubungan dengan kinerja kamar operasi Rumah Sakit Hermina Depok yang diukur dari utilisasi kamar operasi. Metodologi Penelitian : Penelitian ini merupakan penelitian non eksperimental dengan cara pengumpulan data secara cross sectional dengan pendekatan kuantitatif deskriptif dan kualitatif dengan cara indepth interview dan FGD. Hasil Penelitian : Instalasi Kamar Operasi sangat dipengaruhi oleh unit lain sebagai pengirim pasien, ketersediaan dokter baik jumlah, spesialisasi dan status kepegawaian, ketersediaan alat medis yang dibutuhkan, ketersediaan ruangan paska tindakan serta pembiayaan dan penjaminan. Target yang diberikan untuk tindakan di kamar operasi masih sangat visible karena jika idealnya lebih dari target dengan melihat jumlah kamar operasi yang tersedia dan modalitas yang dimiliki. Kesimpulan : Evaluasi untuk melakukan optimalisasi pasien internal, penjadwalan dengan baik melalui pengaturan alur rujukan internal dan eksternal secara bijak, penambahan dokter-dokter fulltime, melakukan discharge planning dari awal sehingga LOS tidak panjang sehingga kebutuhan ruangan paska tindakan tidak menjadi masalah, untuk pembiayaan membuat paket yang disesuaikan
ABSTRACT Background: The Operating Room is a complex unit of a hospital, because it cannot be separated from other units. In the last three years, performance has not been achieved. Its achievement greatly affects the achievement of the hospital's financial performance. The installation of the operating room is expected to support all priority and superior services, but in its implementation the target has not been achieved. Research objectives: This study was conducted to determine the description of factors related to the performance of the operating room at Hermina Depok Hospital as measured by operating room utilization. Research Methodology: This research is a non-experimental research with a cross-sectional data collection method with a descriptive quantitative approach and qualitative with in-depth interviews and FGD.Research Results: Operating Room Installation is greatly influenced by other units as patient senders, availability of doctors in terms of number, specialization and employment status, availability of required medical equipment, availability of post-action rooms and financing and guarantees. The target given for actions in the operating room is still very visible because if ideally it is more than the target by looking at the number of operating rooms available and the modalities owned. Conclusion: Evaluation to optimize internal patients, good scheduling through wise internal and external referral flow management, adding full-time doctors, conducting discharge planning from the start so that LOS is not long so that the need for a post-action room is not a problem, for financing creating customized packages.