POTENSI DAN FAKTOR - FAKTOR YANG BERKONTRIBUSI PADA KERUGIAN RSUD RATU ZALECHA MARTAPURA DALAM PELAYANAN JAMINAN PERSALINAN
| Main Authors: | , CHAIRUNNISA, , Agastya, SE, MBA, MPM |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/121829/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=61927 |
Daftar Isi:
- Background: The tariff of Jampersal is based on the tariff package INA CBG's which smaller than the aplicable tariff in RSUD Ratu Zalecha. The difference from year to year has increased for both normal deliveries and sectiocaesaria.The excess is not necessarily a loss for RSUD Ratu Zalecha because until now it has not done the calculation of unit labor cost for such action. To find out whether the hospital actually suffered a loss of Jampersal Service, how much value of the loss and the factors - factors that contributed to it so that is necessary to do calculation of unir cost based on the activity in the hospital. Objective: Determine the unit cost of service Jampersal with Activity Based Costing and factors identify that contributed to the loss in service Jampersal in the hospital. Method: This type of research is a descriptive case studies to be carried out for 2 months at RSUD Ratu Zalecha Martapura with Jampersal Services unit of analysis. Population with limitations consisted of patients Jampersal with normal delivery and without comorbid sectiocaesaria period April to December 2011, obstetric gynecology physicians, hospital directors and all financial data. Result and discussion: From field observations it was found that the activity is still not in accordance with the SOP, thus accounting for the unit cost by the ABC method based on full cost of Rp 4,056,546.16 for normal delivery and Rp 5,794,206.92 for sectio caesaria. While the direct cost calculations based on results obtained Rp 1,060,245.48 for normal delivery and sectio caesaria Rp 2,284,292.05. The losses experienced in RSUD Ratu Zalecha full cost of Rp 192,761,583 for normal delivery and sectio caesaria Rp 251,007,786, losses by direct cost of Rp 21,927,444 to normal deliveries and Rp 57,962,468 to sectio Caesaria. Factors contributing to this loss is due to the absence of good accounting system that has not been applied to the calculation of unit cost and adherence to SOP service providers that exist in implementing activities. Conclusion and recommendation: Losses at RSUD Ratu Zalecha for normal delivery and Caesaria sectio based full cost and the direct cost because there has not yet been calculated unit cost and adherence to SOPs so that hospitals should soon be possible to create a system of accounting and determination of the application of SOP so that it can be calculated unit cost based on the apparent activity