ANALISIS BIAYA SATUAN PELAYANAN KESEHATAN MATA DENGAN METODE ACTIVITY BASED COSTING BALAI KESEHATAN MATA MASYARAKAT PROVINSI JAWA TIMUR

Winarti, 100730310 (2010) ANALISIS BIAYA SATUAN PELAYANAN KESEHATAN MATA DENGAN METODE ACTIVITY BASED COSTING BALAI KESEHATAN MATA MASYARAKAT PROVINSI JAWA TIMUR. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

Guna mendukung kebijakan Gubernur tentang pelayanan kesehatan gratis bagi masyarakat miskin non kuota, maka Balai Kesehatan Mata Masyarakat Provinsi Jawa Timur perlu melakukan penghitungan biaya pelayanan kesehatan mata berdasar biaya satuan untuk mendapatkan gambaran total biaya yang dibutuhkan bagi pelayanan kesehatan mata masyarakat miskin non kuota di Jawa Timur. Tujuan penelitian ini adalah analisis penghitungan biaya satuan pelayanan kesehatan mata di Balai Kesehatan Mata Masyarakat Provinsi Jawa Timur, agar diperoleh jumlah keseluruhan biaya (total cost) yang dibutuhkan untuk pelayanan kesehatan gratis bagi masyarakat miskin non kuota sesuai kebijakan Gubernur Jawa Timur. Penelitian ini bersifat observasional deskriptif dan menggunakan pendekatan cross sectional. Data yang digunakan adalah data sekunder yaitu berupa laporan keuangan, analisis data dengan activity based costing. Berdasarkan unit cost yang telah dihitung maka dilakukan perhitungan biaya keseluruhan (total cost) untuk pelayanan rawat jalan maupun rawat bedah (OK) di BKMM Provinsi Jawa Timur. Total Cost pelayanan kesehatan mata di BKMM Provinsi Jawa Timur bagi masyarakat miskin non kuota adalah sebesar Rp.1.142.789.031,00. Unit rawat bedah (OK) merupakan pelayanan yang membutuhkan biaya investasi dan biaya operasional yang cukup besar, karena itu perlu penyempurnaan SOP yang sudah ada sesuai indikasi medis bagi pasien yang membutuhkan pelayanan. Untuk efisiensi dan produktivitas perlu perencanaan biaya yang baik terhadap sistem pembiayaan overhead cost. Pemakaian biaya umum (air, listrik dan telepon) yang merupakan biaya tidak langsung perlu dirinci per unit pelayanan agar penghitungan unit cost lebih efektif. Translation: Supporting the Governor’s policy on health care for the poor non-quota, the Community Eye Health Center (CEHC) of East Java Province need calculate the cost of the eye health services based on unit cost to obtain the total cost needed for the poor non-quota health care in East Java. The purpose of this study is to calculate unit cost of eye health services in CEHC of East Java Province, in order to obtain the total cost needed for free health care to the poor non-quota based on East Java Governor’s policy. This study was an descriptive observational and cross sectional approach. Data used is secondary data with financial form and analized by activity based costing. Based on unit cost calculation, showed that total cost for outpatient and surgery units in CEHC of East Java Province. Total Cost of eye health services in CEHC of East Java Province BKMM for the poor non-quota amounted Rp.1.142.789.031,00. Surgery unit is a service that requires quite large an investment and operating cost. So, it is necessary to improve the existing Standart Operating Procedure based on medical indication for patients who needed care. For efficiency and productivity, need to be planned a good cost of financing system due to overhead cost. Used of common costs (water, electricity and telephone) which is the indirect costs need to be specified for each unit of service for more effective unit cost calculation.

Item Type: Thesis (Skripsi)
Additional Information: KKC KK FKM 13 /10 Win a
Uncontrolled Keywords: Activity Based Costing.
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD6977-7080 Cost and standard of living
R Medicine > RA Public aspects of medicine > RA1-1270 Public aspects of medicine > RA421-790.95 Public health. Hygiene. Preventive medicine > RA773-788 Personal health and hygiene
Divisions: 10. Fakultas Kesehatan Masyarakat
Creators:
CreatorsEmail
Winarti, 100730310UNSPECIFIED
Contributors:
ContributionNameEmail
ContributorThinni N.Rochmah, DR Dra Ec MkesUNSPECIFIED
Depositing User: Turwulandari
Date Deposited: 06 Jan 2011 12:00
Last Modified: 02 Aug 2016 08:19
URI: http://repository.unair.ac.id/id/eprint/24229
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