Penetapan Tarif Rasional Pelayanan Kesehatan RSUD Tenriawaru Kabupaten Bone

Darmawansyah Darmawansyah (1), Muhammad Yusri Abadi (2), Suci Rahmadani (3), Dian Saputra Marzuki (4), Ryryn Suryaman (5)
(1) Departemen Administrasi dan Kebijakan Kesehatan, Fakultas Kesehatan Masyarakat, Universitas Hasanuddin, Indonesia,
(2) Departemen Administrasi dan Kebijakan Kesehatan, Fakultas Kesehatan Masyarakat, Universitas Hasanuddin, Indonesia,
(3) Prodi S1 Administrasi Rumah Sakit STIKes Mega Rezky Makassar,
(4) Departemen Administrasi dan Kebijakan Kesehatan, Fakultas Kesehatan Masyarakat, Universitas Hasanuddin,
(5) Prodi S1 Administrasi Rumah Sakit STIKes Pelamonia Makassar, Indonesia

Abstract

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.

Full text article

Generated from XML file

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).

Authors

Darmawansyah Darmawansyah
darmawansyah1964@gmail.com (Primary Contact)
Muhammad Yusri Abadi
Suci Rahmadani
Dian Saputra Marzuki
Ryryn Suryaman
Darmawansyah, D., Abadi, M. Y., Rahmadani, S., Marzuki, D. S., & Suryaman, R. (2018). Penetapan Tarif Rasional Pelayanan Kesehatan RSUD Tenriawaru Kabupaten Bone. Media Kesehatan Masyarakat Indonesia, 14(2), 165–173. https://doi.org/10.30597/mkmi.v14i2.3603

Article Details

Similar Articles

<< < 1 2 3 > >> 

You may also start an advanced similarity search for this article.