Perhitungan Tarif INA-CBG Terhadap Tarif Real Rumah Sakit Dengan Menggunakan Metode Activity Based Costing Pada Pasien PPOK

  • Handa Meru Erio Rakihara Universitas Muhammadiyah yogyakarta
  • Titiek Hidayati Universitas Muhammadiyah Yogyakarta

Abstract

ABSTRACT Chronic Obstructive Pulmonary Disease (COPD) is a disease with limit airway characteristics that not completely reversible. Airway limitation usually progressive and correlates with inflammation response due to harmful material or gas. The Burden Of Disease Study under auspices of The World Health Organization stated that COPD is the cause of death, who previously ranked 6th and in 2020 it can become 3rd as the most common cause of death. Respira Lung Hospital Yogyakarta accepts general patient and patient with insurance, also they already cooperate with BPJS, with the result that replacement of BPJS patient’s payments are adjusted to Indonesia Case Base Groups rates in accordance with type classification and regionality. This study has the goal to count unit cost using Activity Based Costing (ABC) method in Chronic Obstructive Pulmonary Disease patient’s care and to compare it with real cost and INA-CBG’s fare.This research is using descriptive qualitative with case study design in Respira Lung Hospital Yogyakarta, the chosen cases are patients that already diagnosed ICD X : J-4-17-III (Chronic Obstructive Pulmonary Disease). Result : The result of unit cost calculation on Chronic Obstructive Pulmonary Disease patient with ABC method is Rp 4.851.150,00 consist of direct cost Rp 1.735.050,00 and overhead cost Rp 3.116.100,00. According to unit cost calculation for Chronic Obstructive Pulmonary Disease patient it counts Rp 4.851.150,00 and has difference Rp 2.134.450,00 with real cost in Respira Lung Hospital Yogyakarta and Rp 1.442.814,00 with INA CBG’s fare. Keyword: Activity Based Costing (ABC), Chronic Obstructive Pulmonary Disease, Unit Cost

References

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Aditama, Tjandra Yoga. 2004. MAnajemen administrasi rumah sakit. Jakarta : UI- Aditama, Tjandra Yoga. 2004. MAnajemen administrasi rumah sakit. Jakarta : UI-Press.
Agastya & Arifa‟i, M. 2011. Unit Cost dan Tarif Rumah Sakit, Minat Utama Manajemen Rumah sakit: Yogyakarta.
Anggraini, D, 2008. Perbandingan kepuasan pasien gakin dan pasien umum di unit rawat inap RSUD budhi asih tahun 2008. Skripsi. Program sarjana fakultas kesehatan masyarakat Indonesia, depok.
Baker, J., J. 1998. Activity based costing and activity based management foe healthcare, aspen publisher, inc.
Budianto, W & Sugiharto,M, 2013, „Biaya klaim INA CBGs dan biaya riil penyakit katastropik rawat inap peserta jamkesmas di rumah sakit studi di 10 rumah sakit milik kementrian kesehatan januari-maret 2012‟, Buletin Penelitian Sistem Kesehatan, 16(1) : 58-65.
Devitra, A, 2011, „Analisis implementasi clinical pathway kasus stroke berdasarkan INA-CBG‟s di rumah sakit stroke nasional bukittinggi tahun 2011‟, Jurnal penelitian. Program Pasca Sarjana Universitas Andalas, Padang.
Gani, Ascobat, Analisis Kebijakan Tarif dalam Pelayanan Kesehatan, Seminar Optimalisasi Investasi Perorangan dan Kelompok di Bidang Pelayanan Kesehatan, Jakarta, 1993
Honsen & Mowen, 2009, Managerial accounting (akutansi biaya), vol. 1, edk 8, Salemba Empat, Jakarta.
Matz & Usry.1980. Cost Accounting: Planning and Control. Edisi 6, Chapter 22. USA: South Western Publishing Co.
Queensland Government, 2012, Patient Safety and Quality Improvement, Clinical Pathways : www.qld.gov.au/psg/pathways.
Rahmanto A. 2009. Analisis Uji Beda Biaya Satuan Ibu Nyaris Meninggal Dengan Tarif DRG Depkes dan Pengembangan Perangkat Lunak Biaya Satuan di RSIA Budi Kemuliaan [tesis]. Depok : Pascasarjana Universitas Indonesia
Revans. 1986.Pemasaran Jasa dan Kualitas Pelayanan. Jakarta : Balai Buku Indonesia.
Sabarguna, Boy S. 2004. Sumber Daya Manusia Rumah sakit. Yogyakarta : Komsorsium RS Islam Jateng-DIY.
Undang-Undang Republik Indonesia Nomor 44 Tahun 2009, Rumah Sakit, Lembar Negara Republik Indonesia Nomor 5072, Jakarta.
World Health Organization (WHO) 2001, International Classificationof Functioning, Disabillity and Health.
Published
2020-05-31