ANALISIS BIAYA SATUAN POLIKLINIK IBU DAN ANAK SEBAGAI BAHAN USULAN PENETAPAN SUBSIDI DI RUMAH SAKIT IBU DAN ANAK PEMERINTAH ACEH
| Main Authors: | , Devi Purnama Sari, , Dr. drg. Julita Hendrartini, M.Kes. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2011
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/89470/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=51956 |
Daftar Isi:
- Background: Funding for hospitals is a very important aspect to improve the quality of services and sustainability of hospital. The calculation per unit of service in each unit to service at the hospital is required to determine the amount of subsidy that must be provided by the government. Objective: To the calculation of unit cost, cost subsidies, stakeholder opinions to the calculation of unit cost and the mother and child polyclinic cost subsidies in RSIA Government of Aceh. Method: The study was a descriptive case study design. Data processing refers to the calculation of the cost of unity by using Activity Based Costing (ABC) through two steps of direct tracing and driver tracing by using the matrix APD and EAD and described. Results: The average cost of direct cost is Rp. 13.616,-. and the driver cost is Rp. 2.421,-. as well as unit cost fee Rp.20.046,-. in order to obtain the highest unit cost is Rp. 38.343,-. for implant removal service. The total subsidy needed the mother and child polyclinic services RSIA Government of Aceh in 2012 amounted to Rp. 1.019.946.211,-. Conclusion: Costs produced per unit of service greater than the rate, Stakeholders strongly support the calculation of unit costs and will use the submissions to the Government subsidy of Aceh.