PENETAPAN UNIT COST : PERBANDINGAN ANTAR 2 METODE (DOUBLE DISTRIBUTION DAN ACTIVITY BASED COSTING) DI INSTALASI LABORATORIUM RSU DR. H. MOCH ANSARI SALEH BANJARMASIN

Anna Martiana Afida, Drs.Agastya,MBA.,MPM; M.Arifa’i,SE.,MM

2010 | Tesis | S2 Kesehatan Masyarakat

Latar belakang : Penghitungan tarif di Instalasi Laboratorium RS. Dr. H. Moch. Ansari Saleh Banjarmasin tidak berdasarkan Unit Cost. Pada tahun 2010 akan dilakukan perubahan pola tarif sehingga akan dihitung secara benar dengan menggunakan metode Double Distribution sesuai dengan SK Menkes no. 582 tahun 1997. Instalasi laboratorium merupakan instalasi yang bekerja harus sesuai prosedur tetap, sehingga perlu diketahui unit cost berdasarkan aktifitas. Tujuan : Menetapkan unit cost pemeriksaan laboratorium sebagai alternatif dalam penentuan pola tarif pemeriksaan laboratorium yang lebih obyektif di RS. Dr. H.Moch. Ansari Saleh Banjarmasin dengan menggunakan metode analisis biaya Double Distribution dan Activity Base Costing ( ABC ). Metode Penelitian : Jenis penelitian adalah deskriptif kuantitatif. Subjek penelitian adalah semua data yang terdapat pada instalasi laboratorium. Variabel penelitian meliputi Unit Cost , biaya investasi, biaya operasional, biaya pemeliharaan, analisis biaya, sumber daya, aktifitas, cost object, direct tracing dan Driver tracing. Data dikumpulkan secara langsung dan dihitung unit costnya dengan metode Double Distribution dan Activity Based Costing. Hasil : Pada metode Double Distribution, Unit Cost yang didapat akan sangat tinggi bila utilisasi rendah, sebaliknya Unit Cost akan sangat rendah bila utilisasi tinggi. Pada metode Activity Based Costing, utilisasi hanyamempengaruhi driver tracing. Kesimpulan : Dengan metode Double Distribution, Unit Cost yang dihasilkan sangat tergantung dari utilisasi dan dengan metode Activity Based Costing, Unit Cost yang dihasilkan tidak tergantung dengan utilisasi

Background: Tariff calculation at Laboratory Installation of Dr. H. Moch Ansari Hospital Banjarmasin is not based on unit cost. In 2010 new tariff pattern is proposed based on appropriate calculation using double distribution method according the decree of the Ministry of Health No. 582/1997. The work of laboratory installation is based on certain procedure so that unit cost has to be identified based on activities. Objective: To determine unit cost of laboratory examination as an objective alternative in tariff pattern decision of laboratory examination at Dr. H. Moch Ansari Saleh Hospital Banjarmasin using Double Distribution and Activity-Based costing analysis methods. Method: The study was descriptive quantitative. Subject included all data at the laboratory installation. Variables of the study consisted of unit cost, investment cost, operational cost, maintenance cost, cost analysis, resources, activities, cost object, direct tracing and driver tracing. Data were collected directly and the unit cost was calculated using Double Distribution and Activity-Based Costing methods. Results: In Double Distribution method, the unit cost could be very high when the utilization was low; on the contrary the unit cost would be very low when the utilization was high. In Activity Based Costing method the utilization only affected driver tracing. Conclusion: In Double Distribution method the unit cost much depended on the utilization, whereas in Activity-Based Costing Method, the unit cost did not depend on the utilization.

Kata Kunci : Analisis biaya, unit cost, double distribution, activity based costing