PERBANDINGAN UNIT COST DALAM DIAGNOSIS TUBERCULOSIS MENGGUNAKAN METODE REAL TIME PCR SECARA OPEN SYSTEM DAN CLOSE SYSTEM PASCA PANDEMI COVID 19

Budi Haryanto, Pembimbing I Dr. Diah Ayu Puspandari Apt, M Kes, MBA.Pembimbing II DR. dr. Andreasta Meliala, DPH, MKes, MAS

2024 | Tesis | MAGISTER KEBIJAKAN DAN MANAJEMEN KESEHATAN

ABSTRAK
Latar Belakang: Pemeriksaan diagnostik Tuberkulosis (TB) dengan cara genotipik dilakukan dengan metode Open System dan Close System. Pemanfaatan mesin Real Time-PCR (RT-PCR) yang tersedia pasca pandemi COVID-19 untuk diagnosis TB dapat mengurangi biaya karena tidak membutuhkan pembelian mesin/alat baru. Oleh karena itu, dibutuhkan perhitungan unit cost untuk dapat melakukan diagnosa TB melalui metode RT-PCR open system dan close system.

Metode: Penelitian ini merupakan penelitian deskriptif dengan pendekatan studi kasus dengan tujuan menganalisis biaya satuan dengan metode Time Driven Activity Based Costing (TDABC). Penelitian dilakukan di RSUP Persahabatan Jakarta pada bulan Januari – Mei 2024 dengan metode pengumpulan data telaah dokumen dan wawancara mendalam.

Hasil: Didapatkan bahwa Diagnosis TB dengan Open System sebesar Rp429.140,- per 46 sampel (130 menit/tindakan) atau Rp9.329,- per sampel, sedangkan Close System sebesar Rp448.689,- per 20 sampel (171 menit/tindakan) atau Rp22.434 per sampel. Disparitas ini dipengaruhi oleh biaya personel, biaya alat, dan waktu yang dibutuhkan dalam diagnosis TB.

Kesimpulan: Diagnosis TB dengan open system dapat memanfaatkan mesin Real Time Polymerase Chain Reaction (RT-PCR) yang sebelumnya digunakan untuk diagnosis Covid-19 sehingga dapat mengurangi biaya secara signifikan. Uji Diagnostik TB Open system dengan reagen M-GENE dapat digunakan dalam diagnosis TB dengan memanfaatkan mesin RT-PCR pasca pandemi Covid-19.
Kata Kunci: Tuberkulosis, Biaya Satuan, Time Driven Activity Based Costing

ABSTRACT
Background: Diagnosis of Tuberculosis (TB) genotyping is carried out with open system and closed system method. Utilizing the Real Time-PCR (RT-PCR) PCR machines available post-COVID-19 pandemic for TB diagnosis can reduce costs as it eliminates the need for purchasing new machines/equipment. Therefore, calculating the unit cost for TB diagnosis via RT-PCR using both the open system and close system methods is necessary.
Methods: This research is a descriptive study with a case study approach aimed at analyzing unit costs using the Time-Driven Activity-Based Costing (TDABC) method. The study was conducted at RSUP Persahabatan Jakarta from January to May 2024, with data collection methods including document reviews and in-depth interviews.
Results: The study found that TB diagnosBis using the Open System costs Rp429,140,- for 46 samples (130 minutes/procedure) or Rp9,329,- per sample, whereas the Close System costs Rp448,689,- for 20 samples (171 minutes/procedure) or Rp22,434 per sample. This disparity is influenced by personnel costs, equipment costs, and the time required for TB diagnosis.
Conclusion: TB diagnosis with the open system can utilize Real-Time Polymerase Chain Reaction (RT-PCR) machines previously used for COVID-19 diagnosis, significantly reducing costs. The TB diagnostic test using the open system with M-GENE reagents can be employed in TB diagnosis by leveraging RT-PCR machines post-COVID-19 pandemic.
Key Words: Tuberculosis, Unit Cost, Time Driven Activity Based Costing

Kata Kunci : Kata Kunci: Tuberkulosis, Biaya Satuan, Time Driven Activity Based Costing