USULAN ANGGARAN BERBASIS UNIT COST DI PUSKESMAS JETIS KOTA YOGYAKARTA PROVINSI DAERAH ISTIMEWA YOGYAKARTA
| Main Authors: | , TUTI FIDIYAWATI, , Dr. drg. Julita Hendrartini, M.Kes. |
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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/124141/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=64261 |
Daftar Isi:
- Background: Health financial resources (may come) from central government, local government, community, private and others. The problems in health financing are: it has not reached normative level of needs, lack of operational budget, not flexible in use so that it is not relevant with needs at operational level. In the process of preparing the implementation of public service management it is necessary to reform health financing by calculating need of cost to carry out efforts in health. One method is �costing program� based on unit cost calculation as a base for budget proposition by considering the target of minimum service standard, subsidy and revenue of health center. Objective: The study aimed to identify the amount of budget proposition based on unit cost and perception of stakeholders to the result of calculation on budget proposition based on unit cost at Jetis Health Center. Method: The study used descriptive method with case study design. Data analysis used quantitative and qualitative method. Variables consisted of budget, unit cost and perception of stakeholders. Research instruments were calculation of unit cost in the implementation of health service insurance of the Directorate of Community Health Service Insurance, Ministry of Health 2003 and interview guide. Result: The result of the study showed that total cost at Jetis Health Center was Rp. 2.893.677.883.-. The result of unit cost calculation showed average unit cost in outpatient was Rp. 13.961,-, and inpatient Rp 93.052,-. Subsidy in 2011 excluding cost in salary, investment and drugs was Rp. 136.340.194,-. Need for budget excluding salary, investment and drugs was Rp. 931.284.510,- in 2012, Rp. 994.336.191,- in 2013, Rp. 1.058.041.337,- in 2014, and Rp. 1.135.083.584,- in 2015. Stakeholders supported budget proposition based on unit cost calculation. Conclusion: Average unit cost of outpatient Rp. 13.961,-, and inpatient Rp. 93.052,-. Need for budget excluding salary, investment and drugs was Rp. 931.284.510,- in 2012, Rp. 994.336.191,- in 2013, Rp. 1.058.041.337,- in 2014, and Rp. 1.135.083.584,- in 2015. Stakeholders supported budget proposition based on unit cost.