| dc.contributor.author | NINDYA, KUSUMAWARDHANI | |
| dc.date.accessioned | 2018-10-18T07:30:18Z | |
| dc.date.available | 2018-10-18T07:30:18Z | |
| dc.date.issued | 2018 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/22305 | |
| dc.description | Latar belakang: Tingginya angka rawat ekokardiografi di RS PKU
Muhammadiyah Yogyakarta dan belum adanya data mengenai berapa unit
cost tindakan ekokardiografi membuat peneliti merasa perlu untuk
menghitung unit cost ekokardiografi dengan menggunakan metode Activity
Base Cost.
Metode: Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan
menggunakan rancangan observasi retrospektif. Penelitiannya dibatasi pada
pasien usia lebih dari 45 tahun.
Hasil dan Pembahasan : Hasil perhitungan unit cost perawatan
ekokardiografi dengan metode Activity Based Costing adalah Rp. 309.370
dan dari perhitungan real cost Rumah Sakit diperoleh nilai Rp. Rp. 343.000.
Sedangkan klaim dari INA-CBG’s untuk pasien dengan Ekokardiografi untuk
Rumah Sakit tipe B yang berada di Regional I adalah sebesar Rp. 369.500.
Perbedaan perhitungannya adalah unit cost lebih rendah Rp. 33.630 dari tarif
rumah sakit dan lebih rendah Rp. 60.130 dari tarif INA CBGs.
Kesimpulan dan Saran: Berdasarkan perhitungan, dapat disimpulkan unit
cost perawatan ekokardiografi di RS PKU Muhammadiyah Yogyakarta
dengan metode Activity Based Costing lebih rendah dibandingkan dengan
Real Cost dan tarif INA-CBG’s. Oleh karena itu manajemen sebaiknya
melakukan evaluasi ulang untuk penetapan tarif perawatan ekokardiografi
yang ada di Rumah Sakit PKU Muhammadiyah Yogyakarta.
Kata Kunci: Activity-Based Costing, Ekokardiografi, Unit Cost | en_US |
| dc.description.abstract | Background:Tariffs on health services at advanced health facilities are
performed under the Indonesian Case Base Groups (INA-CBG's) payment
scheme. The unequal real tariff for echocardiography treatment causes
hospital to perform cost-effective financial management. The high number of
echocardiography treatment in PKU Muhammadiyah Hospital Yogyakarta
and the lack of data on how many unit cost of echocardiography action make
the researcher feel the need to calculate unit cost of echocardiography by
using Activity Base Cost method.
Method:This research is descriptive qualitative with research design of
retrospective observation. This research was limited to patients over the age
of 45 years.
Result and Discussion :The result of unit cost calculation of
echocardiography treatment using Activity Based Costing method is Rp.
309,370 and from the calculation of real cost using the management policy
obtained Rp. 343,000. While the claims of INA-CBG's for patients with
echocardiography for type B hospital located in Regional I is Rp. 369.500.
The difference of its calculation is that unit cost is Rp. 33,630 lower than
hospital tariffs and Rp. 60,130 lower than INA CBGs tariff.
Conclusion and Recommendation: Based on the calculation, it can be
concluded that the unit cost of echocardiography treatment in PKU
Muhammadiyah Hospital Yogyakarta using ABC method is lower than Real
Cost and INA-CBG's tariff.
Keywords: Activity-Based Costing,Echocardiography, Unit Cost | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | MMR UMY | en_US |
| dc.subject | Activity-Based Costing | en_US |
| dc.subject | Echocardiography | en_US |
| dc.subject | Unit Cost | en_US |
| dc.title | PENGHITUNGAN UNIT COST PADA EKOKARDIOGRAFI JANTUNG DENGAN METODE ABC BERDASARKAN TARIF INA CBG'S DI RS PKU MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.type | Thesis | en_US |
