ANALISIS BIAYA DENGAN METODE ACTIVITY BASED COSTING PADA PELAYANAN RAWAT INAP PAVILIUN CENDANA RSUD. DR. MOEWARDI SURAKARTA TAHUN 2001 COST ANALYSIS USING ACTIVITY BASED COSTING METHOD ON IN-PATIENT SERVICE AT CENDANA PAVILION OF DR. MOEWARDI GENERAL HOSPITAL SURAKARTA YEAR 2001.

Abstract

Dr. Moewardi Hospital Surakarta (RSDMS) is a B type educational hospital owned by the provincial government of Central Java, and has capacity of 473 beds. One of its in-patient service units is Cendana pavilion. The determination of tariff of the Cendana pavilion of RSDMS was based on estimation by firstly observing competitors' tariffs, and then decreasing the tariff. How much unit cost of each care class in order to determine realistic and efficient tariff of the Cendana pavilion of RSDMS was the problem of hospital tariff. The aim of the research was to calculate the unit cost as to determine real tariff of the in-patient care services of the Cendana pavilion of RSDA43. This research was a case study, which was descriptive, quantitative, and supported with qualitative data with in-depth interview. The calculation of cost unit was approached with ABC method. Based on the results of the research it can be concluded that the fund for Cendana pavilion's expenses has been obtained from Regional Budget And Income of 1996, 2001 and the pavilion fund. The components of the tariff comprise accommodation fee, medical and non-medical service fee. The original unit cost excluded wages, investment, and wages and investment at VVIP class, VIP-A class, VIP-B class and Main class has not fulfilled the expected Cost Recovery Rate (CRR). Meanwhile, 1) the new tariff based on the sensitivity analysis of the original unit cost has reached the expected CRR at VVIP; 2) the new tariff based on the sensitivity analysis of the unit cost without investment has reached the expected CRR at VVIP; 3) the new tariff based on the sensitivity analysis of the unit cost without wages has reached the expected CRR at VV1P, VIP-A, and VIP-B; and 4) the new tariff based on the sensitivity analysis of the unit cost without wages and investment has reached the expected CRR at VVIP, VIP-A, and VIP-B. The suggestions that can be proposed are 1) that the infrastructure service cost needs to be increased, and 2) that the cost analysis needs to be conducted routinely. The new tariff has been necessary to be implemented as to realize the aims of pavilion establishment. RSUD. Dr. Moewardi Surakarta adalah rumah sakit pendidikan type B milik pernerintah propinsi Jawa Tengah yang memiliki kapasitas tempat tidur 473. Salah satu pelayanan rawat Map yang dirniliki adalah paviliun Cendana. Penentuan tarip pada Paviliun Cendana RSDMS hanya perkiraan saja yaitu menilik tarip pesaing kemudian diturunkan sedikit. Permasalahan yang ada adalah berapakah biaya satuan setiap kelas perawatan untuk menentukan tarip yang realistis dan efesien pada Paviliun Cendana RSDMS. Tujuan penelitian ini adalah melakukan suatu analisis biaya untuk menghitung biaya satuan guna menentukan tarip riil pelayanan rawat Map paviliun Cendana RSDMS. Penelitian ini adalah suatu studi kasus yang bersifat diskriptif, kuantitatif didukung data kualitatif dengan wawancara mendalam. Perhitungan unit cost dilakukan dengan metode ABC. Berdasarkan hasil penelitian dapat disimpulkan bahwa pembiayaan paviliun Cendana bersumber dari APBD 1996 dan 2001 serta dana paviliun. Komponen tarip terdiri dari jasa sarana, jasa pelayanan medis dan jasa pelayanan non medis. Unit cost ash, tanpa gaji, tanpa investasi serta tanpa gaji dan investasi pada kelas VV1P, VIP A, VIP B dan kelas Utama belum memenuhi Cost Recovery Rate (CRR) yang diharapkan. Berdasarkan analisis sensitivitas, CRR tarip bam mencapai angka yang diharapkan 1) unit cost ash pada kelas VVIP; 2) unit cost tanpa investasi pada kelas VVIP; 3) unit cost tanpa gaji pada VVIP, VIP A dan VIP B; 4) unit cost tanpa gaji dan investasi pada VVIP, VIP A dan VIP B. Saran yang dapat diajukan untuk Paviliun Cendana adalah jasa untuk sarana perlu dinaikkan, perlu dilakukan analisis biaya secara rutin. Tarip baru sudah perk dilaksanakan untuk dapat rnewujudkan tujuan pembentukan paviliun