Preparation of Tariff Based on Unit Cost of Surgical Action in Balung Hospital Using Activity Based Costing (ABC)

Health Notions, Volume 2 Number 2 (February 2018)

Saved in:
Bibliographic Details
Main Authors: Wahyuni, Sri (Author), Hernawati, Sri (Author), Viphindrartin, Sebastiana (Author)
Format: Academic Paper
Published: 2018-08-23T07:43:03Z.
Subjects:
Online Access:Get Fulltext
Tags: Add Tag
No Tags, Be the first to tag this record!
LEADER 02208 am a22002653u 4500
001 repository_unej_123456789_87184
042 |a dc 
100 1 0 |a Wahyuni, Sri  |e author 
500 |a 2580-4936 
500 |a http://repository.unej.ac.id/handle/123456789/87184 
700 1 0 |a Hernawati, Sri  |e author 
700 1 0 |a Viphindrartin, Sebastiana  |e author 
245 0 0 |a Preparation of Tariff Based on Unit Cost of Surgical Action in Balung Hospital Using Activity Based Costing (ABC) 
260 |c 2018-08-23T07:43:03Z. 
520 |a Health Notions, Volume 2 Number 2 (February 2018) 
520 |a RSD Balung is a BLUD hospital, but the tariff determination had not 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 increased. 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 was 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 was a descriptive quantitative. The unit of analysis of this research was the 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 was taken by pusposive sampling. The number of respondents in this study were 13 people. At the service of BPH, SC, and cataract in Operation Room RSD Balung there were difference of tariff either from BLUD tariff, tariff based on unit cost, and INA CBGs tariff. This difference was particularly evident from BPH services. This service was harming RSD Balung. While in SC and Cataract service, unit cost tariff was lower than BLUD tariff. 
546 |a en 
690 |a Unit cost 
690 |a Tariff 
690 |a BLUD 
690 |a Operation room 
690 |a INA-CBG's 
655 7 |a Article  |2 local 
787 0 |n http://repository.unej.ac.id/handle/123456789/87184 
856 4 1 |u http://repository.unej.ac.id/handle/123456789/87184  |z Get Fulltext