Potensi dan kinerja pengelolaan retribusi kesehatan pada RSUD Selong Kabupaten Lombok Timur
MIFTAHULWASLI, Baiq, Dr. Samsubar Saleh, M.Soc.Sc
2002 | Tesis | Magister Ekonomika PembangunanTujuan penelitian ini adalih untuk menghitung potensi retribusi kesehatan pada RSUD Selong, mengetahui tingkat efisiensi, efektivitas dan elastisitas PDRB, PDRB per kapita, jumlah penduduk, dan tarif terhadap pendapatan retribusi kesehatan pada RSUD Selong. Perhitungan dilakukan dengan menggunakan data-data skunder yang diperoleh dari RSUD Selong, Bagian Keuangan Sekretariat Daerah Kabupaten Lombok Timur, dan Kantor Badan Pusat Statistik Kabupaten Lombok Timur. Data-data sekunder tersebut berupa data kunjungan pasien ke rumah sakit, data tempat tidur bagi pasien rawat inap dan instalasi gawat darurat, data peralatan yang difungsikan pada unit pelayanan laboratorium, radiology dan fisioterafi, data target dan realisasi anggaran pembelian obat, data pendapatan dan anggaran belanja rutin RSUD Selong dari tahun anggaran 1996/1997 sampai tahun 2000, data PAD dan pendapatan retribusi daerah Kabupaten Lombok Timur, data PDRB, PDRB per kapita, jumlah penduduk dan tarif. Dari data-data tersebut dilakukan perhitungan dan hasil analisis menunjukkan selama periode panelitian terdapat adanya perbedaan perhitungan target pendapatan retribusi kesehatan berdasarkan potensi dengan target yang ditetapkan oleh RSUD Selong. Tingkat efisiensi rata-rata mencapai 136,72% yang berarti kegiatan operasional RSUD Selong tidak efisien, tingkat efektivitas rata-rata sebesar 67,68% berarti cukup efektif, serta diperoleh elastisitas PDHB raia-rata 8,95, elastisitas PDRB per kapita rata-rata sebesar 20,44, elastisitas jamlah penduduk rata-rata sebesar 30,73 dan elastisitas tarif sebesar 1,12, yang berarti baik elastisitas PDRB, PDRB per kapita, jumlah penduduk dan tarif semuanya elastis yaitu lebih besar dari 1 (satu). Berdasarkan hasil penelitian ini, maka dipandang perlu penetapan target berdasarkan potensi agar dapat diketahui kemampuan optimal RSUD Selong dalam mendatang kan penerimaan guna mem biayai kegiatan pelayanan kesehatan bagi masyarakat. Di samping itu perlu memperhitungkan biaya dengan pendapatan agar tingkat efisiensi lebih baik dari keadaan sekarang, dan perlu mengoptimalkan pelayanan agar pencapaian rencana target penerimaan lebih baik dari kondisi sekarang. Karena pertumbuhan ekonomi daerah dan tingkat pendapatan masyarakat berpengaru h kepada pendapatan retribusi kesehatan pada RSUD Selong , maka mutu pelayanan harus pula diperbaiki agar masyarakat menjadi semakin tertarik untuk berobat ke Rumah Sakit.
The objectives of this research were to calculate the potential health sector retribution, rate of efficiency and effectively, and elasticity of regional GDP, regional GDP percapita, total population, and tariff relative to health sector revenue in State General klospital of Selong. The calculation was based (on secondary data collected from State General Hospital of Selong, Financial Section of District Government of East Lombok. The types of data collected were the visitation of medical patient in the hospital, number of hospital bed for overnight patient and emergency installation, number of medical instrument in laboratory services unit, radiology and physioteraphy. Additional data were target and realization of medicine purchasing budget, routine revenue and purchasing budget of State General Hospital of Selong in the period of 199611 997 - 2000, local original revenue, retribution income, regional GDP, regional GDP per capita, total population and tariff. The result showed that there were diffrential between the revenue target from health sector retribution, stated by management of State General Hospital of Selong compared to the potential revenue in the research period. The rate of efficiency on average was 136,72 percent, which meant that the operational activity of State General Hospital of Selong was not efficient, while rates of effectively on average reach 67,68 percent, which meant that the operational activity was quiet effective. The other calculation showed that the elasticity of regional GDP on average was 8,95, the elasticity of regional GDP percapita on average was 20,44, the elasticity of total population on average was 30,73 and the elasticity of tariff on 1,12. According from the finding of this research, it is need that is forecasting the target based on the potential revenue, which was represent the optimal capability of the hospital in public health care services. The management had to calculate the ratio between cost and revenue in order to know whether they were operates efficiently or not, and also had to optimize public services. The regional econcmic development and public income was proofed to have an impact to the revenue from health sactor retribution in State General Hospital of Selong. This fact meant that the management had to increase the quality of services to influence the visitation interest of public.
Kata Kunci : Retribusi Kesehatan,RSUD Selong Kabupaten Lombok Timur
