Analisis Kinerja Kemandirian Keuangan Dan Aktivitas Layanan Rawat Inap Utama Pada Badan Layanan Umum Daerah Rumah Sakit Jiwa Menur Dengan Metode Activity Based Costing

Dwi Indah Puspitawati

Abstract


Background : As the Government Hospital of East Java Province, Menur Mental Hospital provide inpatient main public services with tariff that set by the Director of the hospital. Status of Badan Layanan Umum Daerah (BLUD) requires hospitals to improve financial independence along with improved quality of service, so that the necessary cost analysis as the basis for calculating rates and cost efficiency in order to make the right and accurate decisions. Determination of the major inpatient services rates using Activity Based Costing will track activity based on those costs. Objective: Calculate the unit cost per class, analyze the activity and performance of financial independence of the main inpatient services. Methods : The study design applied in a descriptive cross-sectional field.Results : The unit cost per day of hospitalization after activity analysis, are: VIP 1 Rp1.264.940,29; VIP 2 Rp982.913,63; Main 1 Rp513.692,85; Main 2 Rp423.506,13, and Main 3 Rp282.026,07. Fixed cost are Rp1.490.013.692,04; while the variable cost per class are 1 VIP Rp257.777,48; VIP 2 Rp229.777,48; Main 1 Rp195.582,48; Main 2 Rp164.852,48; and Main 3 Rp126.125,33.Conclusion : Unit Cost of all classes of treatment before analysis of activity  are higher than current tariff. Non value-added activities cost are Rp341.235.192,80; so that the unit cost of each class is reduced by an average 9.25% when including the salaries of civil servants, and 12.47% without the salaries of civil servants. Level of financial independence after the analysis of activity increased to 94.88%  from 80,00% if the salaries of civil servants still subsidized by the government. Suggestion : Keep the understanding and commitment, especially in cost efficiency through further analysis of activities. If civil servants salaries are not subsidizied anymore, Main 2 and Main 3 class are not able to reach the Break Even Point (BEP), although with Bed Occupancy Rate (BOR) to be considered for a 100% rate increase.

 

Keywords : Activity Based Costing, financial independence, hospital


Full Text:

PDF

References


Andjarwani Putri W, 2011, Evaluasi Pene-rapan Activity Based Costing System Sebagai Alternatif Sistem Biaya Tradisi-onal Dalam Penentuan Harga Pokok Produksi (Studi Kasus pada Perusahaan Meubel PT. Nilas Wahana Antika Suko-harjo), Jurnal 2009.

Aniza I, Syafrawati, Saperi S, Zafar M, Amrizal MN, Ika Fazura MN, 2011, Developing The Cost For Uncomplicated Acute St Elevated Myocardial Infarction (STEMI Primary Percutaneous Coronary Intervention) Using Step Down and ABC at Universiti Kebangsaan Malaysia Medical Center Malaysia, Journal of Community Health Vol. 17 No. 1 2011.

A Rajabi, A Dabiri, 2010, Applying Activity Based Costing (ABC) Method to Calculate Cost Price in Hospital and Remedy Services, Iranian J Public Health Vol. 41, No. 4, April 2012.

Aris Suparman Wijaya, Mariska Urhmila, Indah Widyasmara, 2010, Analisis Perhi-tungan Unit Cost Sewa Kamar Kelas II Ar Rahman Dengan Metode Activity Based Costing (Studi Kasus di RSU PKU Muhammadiyah Bantul), Jurnal 2010.

Ayse Necef Yereli, 2009, Activity Based Costing and Its Application in a Turkish University Hospital, AORN Journal Vol. 89 N0. 3, March 2009.

Blocher, E. J., Chen, K. H., & Lin, T. W. (2000). Manajemen Biaya Buku 1, Salemba Empat. Jakarta.

Danang Rahmaji, 2010, Penerapan Activity Based Costing System Untuk Menentukan Harga Pokok Produksi PT. Celebes Mina Pratama, Jurnal 2010.

Elkana Pandaja., 2001, Tesis : Activity Based Costing System Sebagai Alternatif Evaluasi Metode Penetapan. Semarang.

Ferdinand, Augusty, 2013, Metode Penelitian Manajemen, Pedoman Penelitian Untuk Penulisan Skripsi, Tesis, dan Disertasi Ilmu Manajemen, Fakultas Ekonomika dan Bisnis Universitas Diponegoro. Semarang.

Heru, Atiek., 2010, Langkah-Langkah Strate-gis Perhitungan Analisa Biaya (Perhitungan Unit Cost) di Rumah Sakit, Workshop Penghitungan Tarif Berbasis Unit Cost di Rumah Sakit, Jakarta.

Hesti Wulandari, 2007, Analisis Penerapan Sistem ABC dalam Meningkatkan Akurasi Biaya Pada PT. Martina Berto, Jurnal Universitas Gunadarma 2007.

Hidhayanto, Widiyas, 2012, Perhitungan Unit Cost Sarana Pelayanan Kesehatan, In House Training Perhitungan Unit Cost di RS Jiwa Menur, Surabaya.

Hugh Waters, 1998, Application of ABC in a Peruvian NGO Healthcare System, QA Operations Research 1998.

K. Eswaramurthi, PV. Mohanram, 2013, Value and Non Value Added Activities Analysis of An Inspection Process - A Case Study, International Journal of Enginee-ring Research & Technology Vol. 2 Issue 2 February 2013.

Leni Nopilia, 2012, Tesis : Estimasi Perhi-tungan Biaya Penyelenggaraan Ibadah Haji dengan ABC, Program Magister Perencanaan dan Kebijakan Publik Univer-sitas Indonesia 2012.

Masyhudi, AM., 2008, Tesis : Analisis Biaya dengan Metode Activity Based Costing Kepaniteraan Klinik Mahasiswa Fakultas Kedokteran Unissula di RS Pendidikan (Studi Kasus di RS Islam Sultan Agung), Semarang.

Mathius Tandiontong dan Ardisa Lestari, 2011, Peranan ABC System Dakam Perhi-tungan Harga Pokok Terhadap Peningkatan Profitabilitas Perusahaan (Studi Kasus pada PT. Retno Muda Pelumas Prima Tegal), Akurat Jurnal Ilmiah Akuntansi Nomor 5 Tahun ke-2 Mei Agustus 2011.

Mulyadi, 2003, Activity Based Cost System : Sistem Informasi Biaya untuk Pengurangan Biaya, UPPAMP YKPN, Yogyakarta.

Pandaja, Elkana., 2001, Tesis : Activity Based Costing System Sebagai Alternatif Evaluasi Metode Penetapan. Semarang.

Peraturan Pemerintah Republik Indonesia Nomor 23 Tahun 2005 Tentang Penge-lolaan Keuangan Badan Layanan Umum.

Peraturan Pemerintah Republik Indonesia Nomor 58 Tahun 2005 Tentang Penge-lolaan Keuangan Daerah.

Peraturan Menteri Kesehatan Republik Indo-nesia Nomor 12 Tahun 2013 Tentang Pola Tarif Badan Layanan Umum Rumah Sakit.

Undang-Undang Republik Indonesia Nomor 17 Tahun 2003 Tentang Keuangan Daerah

Wardoyo, Paulus., 2007, Activity Based Cost System Sebagai Alternatif Evaluasi Metode Penetapan Harga Pokok Rawat Inap Pasien (Studi Kasus pada RS Panti Wilasa Citarum Semarang, Jurnal Solusi Volume 6 Nomor 4, Semarang.

Yasri Dewi, Rima Semiarty, Ratni Prima Lita, 2010, Metode Activity Based Costing Sebagai Penentuan Tarif Rawat Inap di RS Jiwa Puti Bungsu, Jurnal 2010.




DOI: https://doi.org/10.30996/die.v10i1.231

Refbacks

  • There are currently no refbacks.


Copyright (c) 2013 Dwi Indah Puspitawati

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.




Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
View My Stats