Identifikasi Biaya Kegiatan Pelayanan Kesehatan di Balai Kesehatan Mata Masyarakat Propinsi Sumatera Barat Metode Activity Based Costing
ASMUS, Beniara, Agasty, SE, MBA, MPM
2008 | Tesis | S2 Ilmu Kesehatan MasyarakatLatar Belakang: Balai Kesehatan Mata Masyarakat (BKMM) Propinsi Sumatera Barat merupakan pelayanan kesehatan milik pemerintah. Seiring adanya otonomi daerah , fasilitas pelayanan kesehatan ini di harapkan menjadi lebih efisien dan efektif dalam melaksanakan kegiatannya. Untuk menjadi lebih efisien dan efektif, pelayanan kesehatan ini seharusnya mempunyai informasi yang akurat tentang biaya operasional, khususnya kos per pelayanan. Sayangnya, informasi yang tersedia saat ini belum dapat digunakan, sehingga pihak manajemen BKMM memerlukan penghitungan kos per pelayanan. Salah satu metode yang dapat dipakai untuk mendapatkan penghitungan informasi kos per pelayanan adalah Activity Based Costing (ABC). Penelitian ini menggunakan ABC sebagai alat untuk melakukan analisa penghitungan kos per pelayanan. Metode Penelitian : Jenis penelitian ini adalah deskriptif dengan menggunakan studi kasus sebagai desain penelitian. Penelitian ini bertujuan untuk mengetahui jenis-jenis pelayanan dan komponen biaya pelayanan aktifitas kesehatan di BKMM, dan menghitung biaya yang sesuai dengan aktivitas pelayanan kesehatan yang dilakukan. Hasil : Hasil penelitian dibandingkan denga tarif yang berlaku didapatkan biaya satuan (unit cost) dengan Activity Based Costing lebih tinggi kecuali operasi katarak dengan Intra Okuler Lens (IOL). Selisih biayanya untuk pemeriksaan umum Rp. 6.709 (-3,709), pemeriksaan refraksi Rp. 12.520 (-6.520) pemeriksaan Slit/amp Rp.13.244 (-7244), Tonometri (Schiotz) Rp.13.244 (-7.244), Anel Test Rp.17.892 (-7892), Funduscopy (direct) Rp.10.012 (-4.012), test butawarna Rp.12.500 (-6.520), Biometri Rp. 50.541 (-541), Foto fundus Rp.237.358 (-87.538), Keratometri Rp.17.424 (-7.424), operasi Hordeolum Rp.211 .599 (-86.599), exterpasi CA 165.233 (-130.233), operasi Pterigium Rp.281.603 (-81 .603), operasi katarak Rp.1.085.822 (-585.822), Operasi katarak dengan IOL Rp. 1.758.055 (41 .955), observasi Rp. 23.242 (-8.242), laboratorium sederhana Rp. 132.279 (-126.279), kacamata (tanpa frame) afakia Rp.128.402 (-1 26.279), kacamata miop Rp. 46.866 ( -133.402), kacamata hipermetrop Rp.46.486 ( -41.486), kacamata presbiop Rp 46.486 ( -41 .486). Kesimpulan : Hasil perhitungan kos per pelayanan kesehatan di BKMM Propinsi Sumatera Barat lebih tinggi daripada tarif yang berlaku. Berdasarkan penelitian ini, BKMM seharusnya mengatur tarif pelayanan kesehatan. Penentuan Tarif yang sesuai dibutuhkan untuk meningkatkan pelayanan kesehatan yang berkualitas dan berkelanjutan bagi masyarakat.
Background: Balai Kesehatan Mata Masyarakat (BKMM) in West Sumatra is an eye health facility that is occupied by the government. In the autonomy era, this health facility is expected to be efficient and effective in its operations. In order to be efficient and effective, this facility should be supported by accurate information about operational cost, especially unit cost. Unfortunately, the information has not been prepared yet, so management of the eye health facility need to calculate the unit cost. One method that can be used to get accurate unit cost information is Activity Based Costing (ABC). In this study used ABC as an analytical tool for calculating the unit cost. Methods: The study is descriptive research using a case study approach as research design. The study aims to find out service method and cost component of health activity service in Institutions of Eye Health of Society and to account compulsory cost that adjust to health service activity that implemented. Results: The result of the study compared to an effective tariff shows that unit cost and activity based costing were higher except on cataract operation with intra ocular lens. Cost difference for general checkup was Rp. 6,709 (-3 ,709), refraction checkup was Rp. 12,520 (-6,520), slit lamp checkup was Rp. 13,244 (-7,244), tonometry (schiotz) checkup was Rp. 13,244 (-7 ,244), Anel test was Rp. 17,892 (-7,892), fundoscopy (direct test) was Rp. 10,012 (-4,012), illiterate test was Rp. 12,500 (-6,520), biometry was Rp. 50,541 (-541), fundus photo was Rp. 237,358 (-87,538). Keratectomy was Rp. 17,424 (-7,424), hordeolum was Rp. 211 ,599 (-86,599), Extirpation CA was Rp. 165,233 (-130,233), pterygium operation was Rp. 281 ,603 (-81 ,603), cataract operation was Rp. 1,085,822 (-585,822), cataract with IOL was Rp. 1,758,055 (41 ,955), observation was Rp. 23,242 (-8,242), simple laboratory was Rp. 132,279 (-126,279), myopia glasses was Rp. 46,866 (-133,402), hypermetropia glasses was Rp. 46,486 (-41 ,486), presbyopia glasses was Rp. 46,486 (-41 ,486). Conclusions: The unit costs of health services at BKMM in West Sumatra are higher than tariff. Based on this finding, the BKMM should adjust the health services tariff. An appropriate tariff is needed for providing qualified and continued health service to society.
Kata Kunci : Hasil beaya Kegiatan Pelayanan,Perhitungan Kos per Pelayanan,Activity Based Costing
