Penetapan Tarif Rasional Pelayanan Kesehatan RSUD Tenriawaru Kabupaten Bone
DOI:
https://doi.org/10.30597/mkmi.v14i2.3603Keywords:
Tarif rasional, unit costAbstract
Tariff of health service RSUD Tenriawaru Bone Regency is still based on by law in 2012 so that need
more research about rational tariff. This study aims to obtain information on the rational tariff of several cost
center services in RSUD Tenriawaru Bone Regency. This type of observational research is intended to identify
all caracteristic used to calculate total cost (fixed cost) and total fixed operational cost (semi variable cost), and
total operational cost is not fixed (variable cost) and tariff every action there. Sample research of all transactions
related to fixed costs, semi-variable costs and variable costs at cost centers. Data collection using observational
techniques and documentation. Data analysis using unit cost analysis with microsoft excell. The result of research
shows that the health service tariff of RSUD Tenriawaru Bone Regency based on unit cost in the biggest radiology
unit is USG (Ultrasound) Rp.280.000,-; the largest physiotherapy unit is action using gymnastic pool Rp.250.000,-
; hemodialysis rate on hemodialysis unit is Rp.1,000,000,-; largest NICU is resuscitation Rp.360.000,-; and unit
cost of treatment classification with normative output (BOR 80%) are as follows: Main VIP Class Rp.420.000,-;
VIP Class Rp.300.000,-; Class I Rp.240.000,-; Class II Rp.150.000,-; and Class III Rp.95.000,-. The conclusion of
the calculation results in a higher rational tariff than the current service rate.
References
Hasegawa M, Naito Y, Yamaguchi T, Wakabayashi H, Sudo A. Factors Contributing to Patient Satisfaction and Expectations following
Computer-Assisted Total Knee Arthroplasty. J Knee Surg. 2017.
Razak A. Utilisasi, Permintaan Input dan Analisis Kebijakan Tarif Rawat Inap Rumah Sakit Umum di Sulawesi Selatan [Skripsi]. Makassar: Universitas Hasanuddin; 2004.
Sumilat ZTA. Penentuan Harga Pokok Penjualan Kamar menggunakan Activity Based Costing pada RSU Pancaran Kasih GMIM.
Jurnal Riset Ekonomi Manajemen, Bisnis dan Akuntansi. 2013;1(3).
Gani A. Demand for Health Service in Rural Area of Karanganyar
Regency, Central Java, Indonesia, [thesis for Doctor of Public Health]. Baltimore, Maryland: John Hopkins University; 1996.
Trinantoro L. Aspek Strategis Manajemen Rumah Sakit : Antara Misi Sosial dan Tekanan Pasar. Yogyakarta: Penerbit Andi; 2005.
Thabrany d, , Faculty of Public Health University of Indonesia Colaborate with Dep. of Health Rep. of Indonesia – Bappenas.
comprehensive Review on JPKM to Develop a More Sustainable Insurance Scheme, Foundation for Advance of Public Health in Indonesia. Indonesia: Faculty of Public Health University of Indonesia colaborate with Dep. of Health Rep. of Indonesia; 2000.
Depkes. Keputusan Menteri Kesehatan RI No.582/Menkes/SK/IV/1997. In: RI DK, editor. Jakarta: Departemen Kesehatan RI; 1997.
Ali F. Metodologi Penelitian Sosial Dalam Bidang Ilmu Administrasi. Ujung Pandang:CV. Bifaria; 1994.
Tunggal AW. Activity-Based Costing Untuk Manufakturing dan Pemasaran. Jakarta: Harvarindo;2000.
Raymond T. Hasil Analisis The Real Unit Cost Pelayanan Rumah Sakit, dalam Aspek Biaya Dampaknya Terhadap Kemandirian Rumah
Sakit di era Otonomi Daerah. Yogyakarta: Pusat Manajemen Pelayanan Kesehatan Fakultas Kedokteran; 2001.
Budiman R. Implementasi Metode Activity-Based Costing System dalam Menentukan Besarnya Tarif Jasa Rawat Inap (Studi Kasus di RS XYZ). Jurnal ELKHA. 2013;4(2).
Maidin A. Ekonomi dan Pembiayaan Sektor Kesehatan. Makassar: Masgena Press; 2013.
Naki A. Analisis Biaya Satuan Pada Pasien Penyakit Dalam di Unit Rawat Inap di RSUD M.M.Dunda Limboto Kabupaten Gorontalo. Gorontalo: Universitas Gorontalo; 2005.
Tjiptoherijanto P, Soesetyo B. Ekonomi Kesehatan. Jakarta: Rineka Cipta; 2008.
Sulistyorini N, Moediarso B. Analisis Biaya Unit Pelayanan Otopsi dengan Metode Distribusi Ganda. Jurnal Kedokteran Forensik Indonesia.2012;14(3).
Yusuf. Analisis Biaya Rata-Rata Rumah Sakit Terhadap Pasien Rawat Inap Kelas I dan Kaitannya dengan Standar Pelayanan Minimal
(SPM) pada Rumah Sakit Umum Lasinrang Kabupaten Pinrang. 2003.
Kurniawan H, Widyawati D. Activity Based Costing dalam Penentuan Tarif Rawat Inap Rumah Sakit Umum. Jurnal Ilmu & Riset
Akuntansi. 2013;2(8).
B. Kaunang., S.K. Walandouw.Penerapan Metode Activity Based Costing System dalam Menentukan Besarnya Tarif Jasa Rawat Inap
pada Rumah Sakit Umum Bethesda Kota Tomohon. Jurnal EMBA. 2015;3(1).
Nasri C, Darmawansyah, Asdar M. Tarif Rasional Berdasarkan Biaya Satuan (Unit Cost), Ability to Pay (ATP), Willinges to Pay (WTP)
dan Forced to Pay (FTP) di Instalasi Rawat Inap Rumah Sakit Umum Anutapura Palu. Jurnal AKK. 2013;2(3).
Kula IJ. Metode Penerapan Biaya Rawat Inap Pada BLU RSUP Prof. Dr. R.D. Kandou Manado. Jurnal EMBA. 2013;1(3).
Downloads
Published
Issue
Section
License
Copyright (c) 2018 Darmawansyah Darmawansyah
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Atribusi-NonKomersial-BerbagiSerupa 4.0 Internasional License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Copyright encompasses rights to reproduce and deliver the article in all form and media, including reprints, photographs, microfilms and any other similar reproductions, as well as translations. The reproduction of any part of this journal, its storage in databases and its transmission by any form or media, such as electronic, electrostatic and mechanical copies, photocopies, recordings, magnetic media, etc.
All articles published Open Access are free for everyone to read and download. Under the CC-BY-NC-SA license, authors retain ownership of the copyright for their article, but authors grant others permission to use the content of publications in Media Kesehatan Masyarakat Indonesia Universitas Hasanuddin in whole or in part provided that the original work is properly cited. Users (redistributors) of Media Kesehatan Masyarakat Indonesia Universitas Hasanuddin are required to cite the original source, including the author's names, Media Kesehatan Masyarakat Indonesia Universitas Hasanuddin as the initial source of publication, year of publication, and volume number.
Media Kesehatan Masyarakat Indonesia Universitas Hasanuddin is licensed under Creative Commons Atribusi-NonKomersial-BerbagiSerupa 4.0 Internasional.