Ditemukan 2 dokumen yang sesuai dengan query :: Simpan CSV
Aldine Andriza Harahap; Pembimbing: Mardiati Nadjib; Penguji: Amila Megraini, Emmilya Rossa, Apriyanti Dewi, Shinta
Abstrak:
Biaya pendidikan merupakan salah satu komponen yang sangat penting dalammenyelenggarakan pendidikan. Proses pendidikan tidak dapat berjalan tanpadukungan biaya.Berdasarkan Keputusan Menkeu RI No. 498/KMK.05/2009 tanggal 17 Desember2009. Sebagai satker BLU, Politeknik Kesehatan Bandung boleh memungut biayadari masyarakat berdasarkan tarif layanan yang dibuat. Masalahnya belum diketahuiberapa biaya untuk penyelenggaraan pendidikan di Program Studi Farmasi PoliteknikKesehatan Bandung dimana perhitungan biaya dengan metode ABC dapat digunakansebagai bahan dalam menetapkan kebijakan pembiayaan pendidikan.Tujuan dari penelitian ini adalah menganalisa biaya pendidikan pada Program StudiFarmasi Politeknik Kesehatan Bandung Tahun 2013. Metode penelitian adalahpenelitian operasional dengan menggunakan pendekatan kuantitatif dan kualitatif.Metode analisis yang digunakan adalah metode ABC (Activity Based Costing).Hasil penelitian disajikan berdasarkan aktivitas komponen biaya yang mempengaruhibiaya pendidikan. Dimulai dari registrasi kemudian perkuliahan dan diakhiri denganpengumuman. Diketahui total biaya adalah Rp 2,385,856,539,- sedangkan biayasatuan berdasarkan metode perhitungan ABC adalah Rp 12,293,230,-. PendapatanProdi Farmasi adalah Rp 1,638,214,000,- dan Cost Recovery Rate sebesar 69%.Disarankan agar manajemen berusaha mencari sumber pendapatan lain sepertikerjasama dengan perusahaan yang berhubungan dengan kefarmasian ataupunpenelitian oleh dosen Prodi Farmasi. Selain itu Prodi Farmasi perlu memperbaikimanajemen keuangan dalam penyusunan anggaran Prodi Farmasi serta melakukanefisiensi di setiap aktivitas tanpa mengurangi efektifitas.Kata kunci :Activity Based Costing, biaya total, pendapatan, biaya satuan
The cost of education is a very important component in education. The educationprocess can not run without support of costing.Based on the Minister of Finance Decree No. 498 / KMK.05 / 2009 dated December17, 2009. As satker BLU, Health Polytechnic Bandung may collect fees fromcommunity based service rates are made. The problem is not yet known how much itcosts for providing education in Pharmacy Study Program Health PolytechnicBandung where the calculation of the cost of the ABC method can be used as aningredient in determining education funding policies.The aim of this study was to analyze the cost of education of Pharmacy HealthPolytechnic Bandung 2013. The method is operational research using quantitative andqualitative approaches. The analytical method used is the method of ABC (ActivityBased Costing).Results of the study are presented based activities that affect the cost components ofthe cost of education. Starting from the registration later lectures and ends with theannouncement. Known total cost is Rp 2,385,856,539, - while the unit cost based onthe method of calculation ABC is Rp 12,293,230, -. Pharmaceutical Prodi income isRp 1,638,214,000, - and Cost Recovery Rate of 69%.It is recommended that the management tried to find other sources income such ascooperation with companies dealing with pharmaceutical or research by professorsProdi Pharmacy. Besides Prodi Pharmaceutical need to improve financialmanagement in budgeting Prodi Pharmacy and efficiency in every activity withoutreducing effectiveness.Keywords :Activity Based Costing, total cost, revenue, unit cost
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The cost of education is a very important component in education. The educationprocess can not run without support of costing.Based on the Minister of Finance Decree No. 498 / KMK.05 / 2009 dated December17, 2009. As satker BLU, Health Polytechnic Bandung may collect fees fromcommunity based service rates are made. The problem is not yet known how much itcosts for providing education in Pharmacy Study Program Health PolytechnicBandung where the calculation of the cost of the ABC method can be used as aningredient in determining education funding policies.The aim of this study was to analyze the cost of education of Pharmacy HealthPolytechnic Bandung 2013. The method is operational research using quantitative andqualitative approaches. The analytical method used is the method of ABC (ActivityBased Costing).Results of the study are presented based activities that affect the cost components ofthe cost of education. Starting from the registration later lectures and ends with theannouncement. Known total cost is Rp 2,385,856,539, - while the unit cost based onthe method of calculation ABC is Rp 12,293,230, -. Pharmaceutical Prodi income isRp 1,638,214,000, - and Cost Recovery Rate of 69%.It is recommended that the management tried to find other sources income such ascooperation with companies dealing with pharmaceutical or research by professorsProdi Pharmacy. Besides Prodi Pharmaceutical need to improve financialmanagement in budgeting Prodi Pharmacy and efficiency in every activity withoutreducing effectiveness.Keywords :Activity Based Costing, total cost, revenue, unit cost
T-4581
Depok : FKM-UI, 2016
S2 - Tesis Pusat Informasi Kesehatan Masyarakat
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Marianus Ruba; Pembimbing: Ede Surya Darmawan; Penguji: Dumilah Ayuningtyas, Pujiyanto, Apriyanti Shinta Dewi, Yusnita Satyafitri
Abstrak:
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Kebijakan Pendayagunaan Dokter Spesialis (PGDS) berdasarkan Peraturan Presiden Nomor 31 Tahun 2019 Tentang Pendayagunaan Dokter Spesialis yang bertujuan untuk memenuhi kebutuhan dan pemerataan dokter spesialis di Indonesia perlu dievaluasi. Implementasi Pelaksanaan program PGDS mencakup beberapa tahapan yang meliputi perencanaan, pengadaaan, penempatan, monitoring, evaluasi, pembinaan dan pengawasan dan pendanaan. Namun, masih terdapat beberapa permasalahan dalam pelaksanaannya, salah satunya terkait dengan penempatan tenaga dokter spesialis di daerah tertentu, minimnya motivasi dan minat dokter spesialis untuk menetap di daerah, dokter spesialis lebih memilih untuk menetap di kota-kota besar atau daerah yang lebih berkembang. Penelitian ini menggunakan metode penelitian kualitatif dengan Pendekatan teori Donabedian, Six Building Blocks of a Health System, Edward III, Van Meter Van Horn, Teori Minat Poerwadar dan Perpres 31 tahun 2019. Lokasi penelitian di Sumatera Selatan, Jawa Barat, Nusa Tenggara Timur, Sulawesi Tenggara, Maluku Utara, dan Papua Barat. Penelitian didahului dengan survei kepada 249 Dokter Spesialis Peserta PGDS, kemudian dilakukan wawancara medalam kepada 6 peserta PGDS, Ditjen Tenaga Kesehatan, Sekretaris POGI, Wakil Fakultas Kedokteran Undana, 6 orang Kasie SDK Dinkes Provinsi dan 6 orang Kasie SDK Dinkes Kabupaten, dan telaah dokumen. Temuan penelitian ini mengungkapkan adanya kesenjangan dalam tahap perencanaan, pengadaan, dan penempatan dokter spesialis di Indonesia. Distribusi Dokter spesialis belum merata, peserta PGDS tidak dapat langsung ditempatkan kembali di tempat penugasan awal, dari kebijakan PGDS yang bersifat sukarela dinilai lebih humanis, sarana prasarana dan alat penunjang medis di rumah sakit masih kurang. Kebijakan PGDS dianggap efektif terhadap peningkatan signifikan dalam jumlah kunjungan pasien. Kebijakan PGDS tidak efektif karena terdapat daerah yang masih kekurangan dokter spesialis dan waktu penempatan 1 tahun tidak efektif dan belum ada indikator keberhasilan Program Pendayagunaan Dokter Spesialis. Diharapkan adanya revisi kebijakan Peraturan Presiden nomor 31 Tahun 2019 terkait waktu penempatan dokter spesialis, dengan waktu penugasan minimal diatas 2 tahun dan membuat indikator efektivitas kebijakan PGDS untuk mengidentifikasi keberhasilan dan tantangan. Kata kunci: Efektivitas Kebijakan, pendayagunaan, dokter spesialis
The Policy of Specialist Doctor Utilization (PGDS) based on Presidential Regulation Number 31 of 2019 on Specialist Doctor Utilization, aimed at meeting the needs and equal distribution of specialist doctors in Indonesia, needs to be evaluated. The implementation of the PGDS program involves several stages, including planning, procurement, placement, monitoring, evaluation, development and supervision, and funding. However, there are still several issues in its implementation, such as the placement of specialist doctors in certain regions, lack of motivation and interest among specialist doctors to work in remote areas, as they prefer to settle in big cities or more developed regions. This research adopts a qualitative research method with the Donabedian Theory, Six Building Blocks of a Health System, Edward III, Van Meter Van Horn Theory, Poerwadarminto's Theory of Interest, and Presidential Regulation Number 31 of 2019 as the theoretical framework. The study was conducted in South Sumatra, West Java, East Nusa Tenggara, Southeast Sulawesi, North Maluku, and West Papua. It began with a survey of 249 Specialist Doctor participants in the PGDS program, followed by in-depth interviews with 6 PGDS participants, the Directorate General of Health Human Resources, the Secretary of the Indonesian Society of Obstetrics and Gynecology, the Deputy Dean of the Faculty of Medicine Undana, 6 Head of Subdivision of Human Resources Development from Provincial Health Office, and 6 Head of Subdivision of Human Resources Development from District Health Office, and document review. The findings of this research reveal gaps in the planning, procurement, and placement stages of specialist doctors in Indonesia. The distribution of specialist doctors is still uneven, and PGDS participants are not directly placed back in their initial deployment locations. The voluntary nature of the PGDS policy is considered more humane. However, there are still insufficient infrastructure and medical support facilities in hospitals. The PGDS policy is considered effective in significantly increasing the number of patient visits. However, it is deemed ineffective in areas that still lack specialist doctors, and the one-year placement period is not effective without indicators of the PGDS program's success. It is recommended to revise Presidential Regulation Number 31 of 2019 regarding the placement period of specialist doctors, with a minimum deployment period of over 2 years and to establish indicators for the effectiveness of the PGDS policy to identify its success and challenges. Keywords: Policy effectiveness, utilization, specialist doctors.
T-6708
Depok : FKM-UI, 2023
S2 - Tesis Pusat Informasi Kesehatan Masyarakat
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