Analisis potensi instanlasi gizi RSUD. Dr. Doris Sylvanus Palangkaraya menjadi revenue centre dengan pendekatan balaced scorecard

FITRIAH, Arsinah Habibah, Prof. dr. Hamam Hadi, MS,Sc.D

2008 | Tesis | S2 Ilmu Kesehatan Masyarakat

Latar Belakang : Instalasi Gizi merupakan salah satu unit yang selama ini masih dianggap sebagai cost centre karena hanya menggunakan biaya tetapi tidak dapat memberikan pendapatan bagi rumah sakit. Untuk menjadi revenue centre, perlu dilakukan anilisis produk layanan yang berpotensi untuk memberikan pendapatan bagi rumah sakit dengan pendekatan Balanced Scorecard, yaitu pengukuran kinerja secara berimbang dari 4 perspektif (keuangan, customer, proses, serta pembelajaran dan pertumbuhan). Tujuan : Mengetahui potensi Instalasi Gizi menjadi revenue centre, agar dapat memberikan kontribusi pendapatan terhadap rumah sakit. Metode : Penelitian observasional deskriptif, desain cross sectional, metode survei, analisis data secara kualitatif dan kuantitatif deskriptif. Penentuan sampel dengan nonprobability purposive sampling. Sampel terdiri dari 280 pasien, 168 keluarga pasien, 143 karyawan rumah sakit, 23 pegawai Instalasi Gizi, dan 7 pejabat struktural. Data primer dikumpulkan menggunakan kuesioner, wawancara dan observasi. Data sekunder diperoleh dari laporan keuangan, laporan kepegawaian, dan bagian perencanaan. Hasil : Penurunan nilai cost reduction menunjukkan efisiensi biaya dan peningkatan pendapatan per pekerja menunjukkan produktivitas Instalasi Gizi, survei kepuasan (99,8%), pegawai Instalasi Gizi (80,5%) berkomitmen untuk mengembangkan pelayanan. Selama berada di rumah sakit 33,3% keluarga pasien membeli makanan di kantin rumah sakit dengan alasan mudah (38,7%) dan 51,7% karyawan rumah sakit membeli makanan pada pedagang asongan dengan alasan murah (53,1%). Pegawai Instalasi Gizi telah mendapatkan pelatihan selam 20 jam per tahun serta manajemen setuju dan mendukung menjadi revenue centre. Kesimpulan : Instalasi Gizi RSUD dr. Doris Sylvanus berpotensi menjadi revenue centre.

Background: Nutrition Installation is one of some units that is still considered as a cost center because it only uses the expense but cannot give any income for the hospital. For becoming a revenue centre, it needs to do a potential product service analysis to give any income for the hospital by Balanced Scorecard approach, which is a balance measure of work from 4 perspectives (finance, customer, process, learning and growth). Objective: To know the potential of Nutrition Installation to become a revenue centre, so that it can contributes in earning income for the hospital. Method: Descriptive observational research, cross sectional design, survey method, and data analysis were done qualitatively and descriptive quantitatively. Determination of the sample use non-probability purposive sampling. The samples consist of 280 patients, 168 patients’ family, 143 hospital employees, 23 staff of Nutrition Installation and 7 structural officials. Primary data was collected by using questionnaire, interview and observation. Secondary data was taken from financial report, employee affairs report and planning section. Results:. Cost reduction indicated cost efficiency and increase of income. Respondents were satisfied (99.8%) by the nutritional service given. Staff of Nutrition Installation (80.5%) were committed to develop services. During staying in the hospital, 33.3% patient’s family bought foods at the hospital canteen by the reason that it was easy (38.7%) and 51.7% hospital employee bought food to the street seller by the reason that it was cheaper (51.3%). Staff of Nutrition Installation had got training for 20 hours a year and the management agreed and supported Nutrition Installation to become a revenue centre. Summary: Nutrition Installation of dr. Doris Sylvanus Hospital is potential to become a revenue centre.

Kata Kunci : Revenue centre,Badan Layanan Umum (BLU),Business plan,Instalasi gizi, Revenue centre, Institution for General Services, Business plan, Nutrition Installation