Analisis biaya satuan persalinan dengan metode activity-based costing (ABC) sebagai dasar usulan tarif di puskesmas perawatan Karang Mulia Kabupaten Nabire-Papua

SAMOSIR, Ris Susanty, Prof. dr. Ali Ghufron Mukti, M.Sc., Ph.D

2008 | Tesis | S2 Ilmu Kesehatan Masyarakat

Latar Belakang : Penetapan tarif persalinan di Puskesmas Karang Mulia belum berdasarkan analisis biaya dan belum mempertimbangkan subsidi, kemampuan dan kemauan membayar masyarakat sehingga besarnya tarif hanya sesuai dengan Perda yang ada. Tujuan : Mengetahui besar biaya satuan persalinan normal dan abnormal dengan menggunakan metode Activity-Based Costing, mempertimbangkan subsidi dan ATP/WTP. Metode Penelitian : Jenis penelitian adalah deskriptif dengan rancangan studi kasus, data dalam bentuk kuantitatif. Subyek penelitian adalah Kepala Puskesmas Karang Mulia dan staf dengan unit analisis adalah ruang bersalin. Variabel penelitian meliputi usulan tarif, biaya satuan persalinan normal dan abnormal, subsidi dan ATP/WTP. Data dikumpulkan melalui penelusuran biaya dengan instrumen penelitian mengacu pada Konsep Roztocki, hasil pengumpulan data dikelompokkan berdasarkan direct tracing dan driver tracing kemudian dilakukan analisis biaya. ATP/WTP menggunakan data sekunder dan kuesioner. Hasil Penelitian : Total hari perawatan di ruang bersalin Puskesmas Perawatan Karang Mulia adalah 1718 hari dengan BOR 39,2%. Hasil perhitungan analisis biaya satuan dengan metode ABC, biaya satuan persalinan normal sebesar Rp 649.244,52 dan persalinan abnormal sebesar Rp 865.032,36, ATP/WTP masyarakat sebesar Rp 300.000 – Rp 400.000,- Tarif yang diusulkan berdasarkan ATP/WTP adalah Rp 300.000 Kesimpulan : Penetapan tarif persalinan di Puskesmas Karang Mulia lebih rendah dari perhitungan analisis biaya dengan menggunakan Metode Activity-Based Costing.

Background : The determination of delivery services tariff in Karang Mulia Community Health Center has not been based on cost analysis and has not yet considered substitution, ability and willingness to pay so that the tariff is only based on Local Government Act imposed. Objective : To identify the amount of unit cost of normal and abnormal delivery services in Karang Mulia Community Health Center using Activity- Based Costing Method and considered substitution, ability and willingness to pay. Method : The study was descriptive with case study design using quantitative data. Subject of the study consisted of heads and staff of Karang Mulia Community Health Center. Variables comprised proposed tariff, unit cost, substitution, ability and willingness to pay. Research instruments consisted of Roztocki Concept, result of collected quantitative data grouped according to direct tracing and driver tracing which were then analyzed. ATP/WTP based on secondary data and questioner. Result : Total days of care at delivery services room were 1,718 days with bed occupancy rate as 39,2%. The result of unit cost analysis with ABC Method was Rp 649.244,52 for norm delivery services Rp 865.032,36 for abnorm delivery services . ATP/WTP was Rp 300.000 - Rp 400.000 and the new tariff proposed Rp 300.000. Conclusion : The determined tariff of delivery services in Karang Mulia Community Health Center was lower than unit cost analysis based on Activity-Based Costing Method.

Kata Kunci : Analisis biaya,Biaya satuan,Tarif,Activity based costing,Subsidi,Ability to pay,Willingness to pay, cost analysis, unit cost, tariff, substitution, ability to pay, willingness to pay, activity-based costing.