Analisis perhitungan unit cost pelayanan hemodialisis dengan metode activity based costing (studi kasus di Klinik Hemodialisis Cipta Husada)

Liyo, Sherly (2020) Analisis perhitungan unit cost pelayanan hemodialisis dengan metode activity based costing (studi kasus di Klinik Hemodialisis Cipta Husada). Masters thesis, Universitas Pelita Harapan.

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Abstract

Kendali biaya merupakan hal yang sangat penting di dalam pelayanan kesehatan khususnya pelayanan kesehatan hemodialisis. Sejak dibangunnya Klinik Cipta Husada tahun 2008, Klinik Cipta Husada memberikan pelayanan hemodialisis tanpa melakukan sistem perhitungan unit cost. Perlu dianalisis khususnya mengenai kendali biaya pada pelayanan hemodialisis melalui perhitungan unit cost dengan tujuan membantu pihak klinik melakukan tindakan pelayanan hemodialisis secara lebih efisien. Jenis penelitian ini merupakan penelitian observasional bersifat deskriptif dan rancangan penelitian menggunakan metode cross sectional dengan menggunakan data kuantitatif. Metode analisis unit cost tindakan hemodialisis dengan menggunakan metode ABC sistem. Unit cost tindakan hemodialisis yang dihitung berdasarkan metode ABC adalah Rp 742.176,00 untuk tindakan non-reuse dan Rp 557.176,00 untuk tindakan reuse. Dibandingkan dengan tarif BPJS, perhitungan unit cost menggunakan metode ABC ini menghasilkan selisih biaya positif sebesar Rp 180.524,00 untuk tindakan reuse dan selisih biaya negatif sebesar Rp 4.476,00 untuk tindakan non-reuse. Terdapat selisih positif untuk tindakan reuse dan selisih negatif untuk tindakan non-reuse antara perhitungan unit cost ABC dengan klaim BPJS. Klinik perlu melakukan upaya untuk mengefisiensikan aktivitas pada tindakan pelayanan hemodialisis. / Cost control is very important in managing health services, especially in hemodialysis health services. Cipta Husada Clinic provides hemodialysis services without having a proper unit cost calculation system ever since year 2008 when the clinic was built. It is very crucial to analyze especially regarding the cost control of hemodialysis services through the calculation of unit costs with the aim of helping the clinic perform hemodialysis services more efficiently. This study is a descriptive observational study. The design of this study uses cross sectional method by using quantitative data. The unit cost analysis method for hemodialysis measures using the ABC system method. The calculation of unit cost of hemodialysis treatment based on the ABC method is Rp. 742.176,00 for non-reuse treatment and Rp 557.176,00 for reuse treatment. Being compared to BPJS tariff, the calculation of unit cost using the ABC method produces a difference in positive costs of Rp 180.524,00 for reuse and negative gap of Rp 4.476,00 for non-reuse. There is a positive gap for reuse treatment and a negative gap for non-reuse treatment between ABC unit cost calculations and BPJS claims. Clinics need to make efforts to make a streamline of hemodialysis treatment.

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