Analisis Biaya Pemeriksaan Kimia Klinik Balai Laboratorium Kesehatan Semarang Tahun 2003 (Cost Analysis For Chemical Examination In Health Laboratory Semarang 2003)

SYAHRIANI, SYAHRIANI (2004) Analisis Biaya Pemeriksaan Kimia Klinik Balai Laboratorium Kesehatan Semarang Tahun 2003 (Cost Analysis For Chemical Examination In Health Laboratory Semarang 2003). Masters thesis, Program Pasca Sarjana Universitas Diponegoro.

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Abstract

Currently, tariff examination of health laboratory Semarang still lower than private health laboratory, because health laboratory cannot decide their tariff by themselves, but it has been decided by government that follow the government regulation No. 43 year 2001. So it is difficult for health laboratory to improve the quality of services. The Aims of this research was to calculate unit cost of health laboratory Semarang for tariff estimation, calculate cost recovery rate (CRR), break even point (BEP), and identify strength, weaknes and solution concerning cost correction and revenue, and new tariff proposal. Data types for this research were secondary data that include data personnel of health laboratory, expenses source for examination activity, dispossal equipment, reagent, total inspections, office stationary, inventory list, and primary data of in depth interview. Cost analysis has been done using real cost method. The result of research indicates that activity related to expenses of health laboratory semarang are including examination activity related blood sugar, cholesterol, blood vessel, SGPT, SGOT, Creatinine and Ureum, administration activity, building rehabilitation, procurement of materials, services and procurement of equipment. In which, direct cost are including salary of technical staff, reagent, consumption, laboratory services, dispossal equipment and non medic dispossal equipment. On the other hand, indirect cot are including salary of administrative staff, salary of cleaning service, honoraria of daily labor, building maintainance cost, electricity, water and stationary. Actual unit cost that includes salary per examination types, it will get from examinatin of blood sugar with value Rp.13,592.82, Rp.20,772.59 for choresterol, blood vessel Rp.32,425.14, SGPT Rp.48,790.87, SGOT Rp.40,227.42, Creatinine Rp.57,685.79 and Ureum examination Rp.67,202.99. Simulation with new tariff indicates that to reach break even point (BEP), each examination have to earn an output of 2102 (blood sugar), 2097 (cholesterol), 2336 (blood vessel), 1999 (SGPT), 1582 (SGOT), 1742 (creatinine) and 2009 (ureum). Suggestion and recommendation that can be submitted based on this research are first, cost analysis for chemical examination in Health Laboratory Semarang require to be implemented routinely as observation element, monitoring and planning of budget requirement. Then, Proposal of new tariff for chemical examination can be realised immediately because the recent (old) tariff is improper anylonger that can be seen from CRR value, which is very low (under 50%) so it will need subsidise. Finally, Health Laboratory Semarang need to improve the quality of services, remove and change the equipment, and promote their activity continuously. Saat ini tarif pemeriksaan laboratorium Balai Laboratorium Kesehatan di Semarang masih rendah bila dibandingkan dengan tarif pemeriksaan laboratorium swasta, karena Balai Laboratorium Kesehatan tidak bisa menentukan tarif sendiri, tarif sudah ditentukan oleh pemerintah yang berlaku sampai saat ini mengacu pada Peraturan Pemerintah Nomor 43 tahun 2001 sehingga sulit bagi Balai Laboratorium Kesehatan untuk meningkatkan mutu pelayanan. Tujuan dari penelitian ini adalah menghitung biaya satuan (unit cost) pemeriksaan laboratorium Balai Laboratorium Keseh gan Semarang untuk perkiraan tarif, Cost Recovery Rate (CRR), Break Even Point (BD-) dan mengidentifikasi hambatan dan pendukung serta alternatif /solusi mengenai pembenahan cost dan revenue, serta usulan tarif baru. Jenis data yang digunakan chjam penelitian ini adalah data Sekunder yang meliputi data kepegawaian Balai Laboratorium Kesehatan, sumber biaya untuk kegiatan pemeriksaan, penggunaan bahan medis habis pakai, penggunaan bahan non medis habis pakai, penggunaan reagensia, jumlah pemeriksaan, penggunaan alat tulis kantor, daftar barang inventaris, serta data primer hasil wawancara mendalam. Analisis biaya dilakukan dengan menggunakan metode real cost. Hasil penelitian menunjukkan bahwa kegiatan yang berhubungan dengan biaya pada Balai Laboratorium Kesehatan Semarang yaitu kegiatan pemeriksaan gula darah, kolesterol, asam urat, SGPT, SCOT, Creatinine dan Ureum, kegiatan administrasi, pemeliharaan gedung, pengadaan bahan, jasa pelayanan dan pengadaan sarana prasarana. Yang termasuk biaya langsung yaitu biaya gaji tenaga teknis, penyusutan gedung, penyusutan peralatan, reagensia, komsumsi, jasa laboratorium, bahan medis habis pakai dan bahan non medis habis pakai. Yang termasuk biaya tak langsung yaitu biaya gaji tenaga administrasi, gaji tenaga kebersihan, gaji harian lepas, pemeliharaan gedung, listrik, air dan alat tulis kantor. Biaya satuan (unit cost) aktual termasuk biaya gaji per jenis pemeriksaan didapatkan biaya satuan pemeriksaan gula darah Rp.13.592,82 kolesterol Rp.20.772,59, asam urat Rp.32.425,14, SGPT Rp 48.790,87, SCOT Rp 40.227,42, creatinine Rp 57.685,79, dan pemeriksaan ureum Rp 67.202,99. Simulasi dengan tarif baru menunjukkan bahwa untuk mencapai titik impas (BEP) masing¬masing pemeriksaan harus dapat menghasilkan output sebanyak 2102 (gula darah), 2097 (kolesterol), 2336 (asam urat), 1999 (SGPT), 1582 (SOOT), 1742 (creatinine) dan 2009 (ureum). Saran dan rekomendasi yang disampaikan berdasar hasil penelitian adalah analisis biaya pemeriksaan kimia klinik di Balai Laboratorium Kesehatan Semarang perlu dilaksanakan secara rutin sebagai elemen pengawasan, pengendalian dan perencanaan kebutuhan anggaran. Usulan tarif baru pemeriksaan kimia klinik bisa segera direalisasikan mengingat tarif lama sudah tidak layak lagi dan terbukti dari nilai CRR yang sangat rendah (dibawah 50 %) sehingga membutuhkan adanya subsidi. Perlu kiranya bagi pihak Balai Laboratorium Kesehatan Semarang untuk segera memperbaiki mutu pelayanan, mengganti dan melengkapi peralatan serta melakukan kegiatan promosi.

Item Type:Thesis (Masters)
Subjects:R Medicine > R Medicine (General)
Divisions:Postgraduate Program > Master Program in Public Health
ID Code:14671
Deposited By:Mr UPT Perpus 2
Deposited On:16 Jun 2010 19:14
Last Modified:16 Jun 2010 19:14

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