Preparation of tariffs based on unit cost of surgical action in Balung hospital, using Activity Based Costing (ABC)
RSD Balung is a BLUD hospital but the tariff determination had not yet been based on unit cost including the operation in the INSTALLATION OF HOSPITAL OPERATION ROOM Service operations continue to show an increased, so operational expenses were increasied. In JKN, there were several surgical actions that have a tariff difference that harms the hospital. The tariff claimed by hospital to BPJS was not as expected because the nominal tariff was less. The purpose of this research is to arrange tariff based on unit cost of operation cost action of room installation room of RSD Balung with Activity Based Costing (ABC) method. This research is a descriptive quantitative by case study design. The unit of analysis of this research is the Installation Of Hospital Operation Room in RSD Balung by looking at the cost and service component of the service or the action to be done the operational action tariff analysis. Respondent is taken by Pusposive Sampling that is sample determination technique with certain consideration. The number of respondents in this study as many as 13 people. This research indicates that at the service of BPH, SC, and Cataract in Installation Of Hospital Operation Room RSD Balung there are difference of tariff either from BLUD tariff, tariff based on unit cost, and INA CBGs tariff. This difference is particularly evident from BPH services. This service is harming RSD Balung. While in SC and Cataract service, unit cost tariff is lower than BLUD tariff.
Keywords: Unit Cost, Tariff, BLUD, Installation Of Hospital Operation Room, INA-CBG’s
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