PENYUSUNAN TARIF RAWAT INAP PUSKESMAS PERAWATAN SIKO KOTA TERNATE

Hawa A. Hamzah, Prof. dr. Ali Ghufron Mukti, MSc.Phd

2012 | Tesis | S2 Ilmu Kesehatan Masyarakat

Latar Belakang : Sistem keuangan rawat inap Puskesmas Perawatan Siko belum sepenuhnya mengacu pada konsep akuntansi biaya sehingga belum dapat memberikan informasi akan biaya yang benar-benar terjadi. Terutama untuk alokasi biaya langsung dan biaya tidak langsung, oleh karena itu perlu dilakukan identifikasi dan penghitungan biaya aktifitas pelayanan kesehatan di Puskesmas Perawatan Siko Kota Ternate sehingga menjadi gambaran dan pedoman tarif pelayanan kesehatan agar terjangkau dan tidak membebani masyarakat. Tujuan : Untuk mengetahui unit cost dengan Metode Activity-Based Costing dalam kaitannya dengan penentuan tarif rawat inap per kelas di Puskesmas Perawatan Siko Kota Ternate. Metode Penelitian : Jenis Penelitian ini adalah deskriptif dengan rancangan studi kasus, menggunakan metode kuantitatif dan kualitatif. Penelitian kuantitatif untuk menghitung biaya satuan (unit cost) pelayanan rawat inap dengan metode Activity-Based Costing (ABC) dan menganalisis kemauan dan kemampuan membayar (ATP/WTP). Penelitian kualitatif untuk mengevaluasi dan menginterpretasi data hasil penelitian kuantitatif melalui persepsi stakeholder terhadap besar tarif pelayanan di unit rawat inap Puskesmas Perawatan Siko Kota Ternate .Hasil Penelitian : Biaya satuan (unit cost) pelayanan kesehatan rawat inap Puskesmas Perawatan Siko Kota Ternate dengan menggunakan metode Activity Based Costing (ABC) adalah Kelas I : Rp.136.132,- , Kelas II : Rp. 98.151,- dan Kelas III : Rp. 87.092,-. Besaran usulan tarif per kelas adalah : kelas I Rp.183.778,- kelas II Rp. 132.504,- dan kelas III Rp. 117.574,-. ATP masyarakat yang menggunakan rawat inap Puskesmas Perawatan Siko sebesar Rp. 50.564,- per rumah tangga per bulan. WTP masyarakat untuk tarif ruangan kelas I adalah Rp. 50.210,- kelas II Rp. 42.650,- dan kelas III Rp. 37.425,-. Stakeholder mendukung usulan tarif berdasarkan perhitungan unit cost dengan menggunakan Metode Activity Based Costing (ABC). Kesimpulan : Penetapan tarif ruangan per kelas di Puskesmas Perawatan Siko lebih rendah dari perhitungan biaya satuan dengan menggunakan metode Activity Based Costing.

Background: The financial system of inpatient treatment in Public Health Center of Siko did not entirely refer to the concept of cost account, so it could not provide accurate information on actual costs, particularly for the allocation of direct and indirect costs. Therefore, the identification and calculation of costs for health service activities in PHC-ST are required to be a picture and a guideline of the tariff of health service for affordability and people’s adequate access to health. Objective: this study is to find out unit costs by the Activity-Based Costing (ABC) method in view of determination of the tariff of inpatient treatment per class in Public Health Center of Siko, Ternate Municipality. Method: The study used descriptive quantitative and qualitative methods with a case study approach. The quantitative method was used to calculate unit costs for the inpatient treatment by ABC method and to analyze ATP and WTP, while the qualitative method was used to evaluate and interpret the resultant data of the quantitative study through the stakeholders’ perception on the amount of tariff for the inpatient treatment in Public Health Center of Siko, Ternate Municipality. Result: The unit costs for the inpatient treatment in Public Health Center of Siko Ternate Municipality by using ABC method were IDR 136.132 for Class I, IDR 98.151 for Class II, and IDR 87.092 for Class III. The suggested amount of tariff for the inpatient treatment per class were IDR 149.745 for Class I, IDR 107.966 for Class II, and IDR 95.801 for Class III. The ATP of people using the inpatient treatment in Public Health Center of Siko Ternate Municipality was IDR 50,564 per household per month, while the WTP of people for the tariff was IDR 50.210 for Class I, IDR 42.650 for Class II, and IDR 37.425 for Class III. The stakeholder supported the suggested amount of tariff based on the calculation of unit costs by ABC method. Conclusion: The tariff for the inpatient treatment in rooms per class in Public Health Center of Siko Ternate Municipality was determined to be lower than the calculation of unit costs by ABC method.

Kata Kunci : Biaya Satuan, Tarif, Activity Based Costing, Ability to Pay, Wilingness to Pay