Analisis biaya pada instalasi rawat inap RSUD Dr. M. Yunus Bengkulu
MUZDALIPAH, dr. Alida Lienawati, M.Kes
2005 | Tesis | S2 Ilmu Kesehatan MasyarakatLatar Belakang: Target penerimaan PAD RSUD Dr. M. Yunus Bengkulu setiap tahunnya meningkat dan peningkatan ta hun 2003 sebesar 42,95%. Tarif saat ini belum ditetapkan sesuai dengan unit cost dan sudah lima tahun belum pernah ditinjau ulang. Tujuan penelitian untuk memperoleh gambaran mengenai besarnya biaya akomodasi per kelas pelayanan serta mengetahui besaran tarif akomodasi yang relevan berdasarkan unit cost instalasi rawat inap RSUD Dr. M. Yunus Bengkulu. Metode Penelitian: Jenis penelitian deskriptif dengan rancangan studi kasus, data berbentuk kualitatif dan kuantitatif. Subjek penelitian kamar rawat inap, objek penelitian usulan tarif dengan unit analisis perhitungan unit cost akomodasi instalasi rawat inap. Alat penelitian meliputi form tabel dan pedoman wawancara. Hasil pengumpulan data kuantitatif dikelompokkan berdasarkan biaya langsung dan tidak langsung kemudian dilakukan analisis biaya, data kualitatif dilakukan analisis terhadap tanggapan stakeholder internal rumah sakit mengenai unit cost, tarif saat ini dan usulan tarif. Variabel penelitian meliputi biaya langsung dan tidak langsung, total biaya, analisis biaya, unit cost, tarif pesaing, stakeholder internal rumah sakit, tarif saat ini dan usulan tarif. Hasil Penelitian: Total hari rawat instalasi rawat inap yaitu 28.991, total biaya sebesar Rp 1.597.583.865 yang terdiri dari biaya tidak langsung Rp 293.408.540, biaya langsung Rp 619.320.478 dan biaya gizi Rp 684.854.847 dan hasil perhitungan CRR dari tarif 69.8% atau defisit sebesar Rp 482.715.367, unit cost (tanpa gaji) kelas Super VIP Rp 274.209, VIP I Rp 110.803, VIP II Rp 113.396, kelas I Rp 54.227, kelas II Rp 47.452, kelas III.A Rp 47.743 dan kelas III.B Rp 47.862. Kesimpulan: Tarif yang berlaku saat ini tidak sesuai unit cost dan tidak relevan lagi sehingga perlu usulan perubahan tarif.
Background: Annual revenue target from regional based income of RSUD Dr. M. Yunus Bengkulu is increasing and the increase in 2003 was 42.95%. Current tariff has not been based on unit cost and it has never been reviewed since the last five years. Objectives: The Study was intended to describe cost of accommodation per service class and to identify relevant tariff of accommodation according to unit cost of inpatient installation at RSUD Dr. M. Yunus Be ngkulu. Methods: The Study was of descriptive type which used a case study design. Data were both qualitative and quantitative. The subject of the study was inpatient rooms, whereas the object was proposed tariff with analysis unit based on unit cost of inpatient installation accommodation. Research instrument were grouped according to direct and indirect cost followed by cost analysis. Quantitative data derived from analysis of hospital internal stakeholders’ opinion about unit cost, current tariff and proposed tariff. Research variables consisted of direct and indirect cost, total cost, cost analysis, unit cost, competitors’ tariff, hospital internal stakeholders, current and proposed tariffs. Results: Total days of care of inpatient installation were 28,991, total cost was as much Rp 1.597.583.865 comprising indirect cost Rp 293,408,540, direct cost Rp 619,320,478 and nutrition cost Rp 684,854,847 and CRR calculation of tariff was 69,8% or there was deficit as much as Rp 482,715,367, unit cost (excluding salaries) of VIP super class Rp 274,209, VIP I Rp 110,803, VIP II Rp 113,396, class I Rp 54,227, class II Rp 47,452, class IIIA Rp 47,743 and class III.B Rp 47,862. Conclusion: The current tariff was not based on unit cost and irrelevant so that there was a need to propose new tariff.
Kata Kunci : Kebijakan Pembiayaan,Instalasi Rawat Inap,Analisis Biaya, cost analysis, real cost, unit cost, inpatient, tariff
