ANALISIS PERBANDINGAN TARIF RUMAH SAKIT, TARIF INACBGS DAN UNIT COST BERBASIS CLINICAL PATHWAY DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING PADA TINDAKAN PERSALINAN NORMAL DAN KURETASE DI RUMAH SAKIT IBU DAN ANAK “X” DI KOTA TANGERANG
Abstract
Badan Penyelenggara Jaminan Sosial (BPJS) Kesehatan menerapkan model pembayaran prospektif melalui sistem paket Indonesian Case Base Groups (INA-CBGs) pada Fasilitas Kesehatan Rujukan Tingkat Lanjut (FKRTL). Rumah sakit sebagai provider BPJS Kesehatan, menghadapi permasalahan dalam pelaksanaan tagihan JKN yaitu adanya ketidaksesuaian tarif INA-CBGs dengan tarif rumah sakit.
Penelitian ini bertujuan untuk menganalisa perbedaan tarif rumah sakit dan tarif INA-CBGs dengan unit cost berbasis metode Activity Based Costing (ABC) pada tindakan persalinan normal dan kuretase di Rumah Sakit Ibu dan Anak (RSIA) “X”. Penelitian ini menggunakan metode penelitian cross-sectional.
Pada penelitian ini terdapat perbedaan tarif yang signifikan antara tarif rumah sakit dengan unit cost berbasis ABC pada tindakan persalinan normal dan kuretase. Kemudian terdapat perbedaan tarif yang signifikan pada tarif INA-CBGs dengan unit cost berbasis ABC pada tindakan kuretase. Hasil perbandingan tarif INA-CBGs dengan unit cost berbasis ABC pada tindakan persalinan normal menunjukan tidak adanya perbedaan yang signifikan dan ditemukan selisih negatif.
References
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Artiles, J., Jacobs, P., Cumming, O., & Rakowski, G. (2016). The Cost of Outpatient Dilatation and Curettage Procedures in Canada. Journal SOGC, 23(7), 585–591. https://doi.org/10.1016/s0849-5831(16)31318-0
Attahirah, A. I., Hidayat, B., & Soetedja, S. V. (2022). Perbandingan Tarif Unit Cost Cesarean Sectio dengan Tarif Sebelumnya: Literature Review. MPPKI (Media Publikasi Promosi Kesehatan Indonesia): The Indonesian Journal of Health Promotion, 5(12).
Baikole, U. S., & Sakka, A. (2017). Analisis Biaya Satuan (Unit Cost) Tindakan Sectio Caesarea Dengan Metode Activity Based Costing (Abc) System Di Rumah Sakit Umum Dewi Sartika Kendari Tahun 2017. Jimkesmas, 2(7).
Baker, J. J. (1998). Activity-Based Costing and Activity-based Management for Health Care (Jones & Bartlett Learning, Ed.). An Aspen Publication.
Cunningham, Leveno, Bloom, Spong, Dashe, Hoffman, Casey, & Sheffield. (2008). Williams Obstetric (F. G. Cunningham, Ed.; 24th ed.). Mcgraw Hill Education.
Damayanti, T. (2017a). Analisis Unit Cost Sectio Caesaria dengan Metode Activity Based Costing di Rumah Sakit Bhayangkara Yogyakarta. Jurnal Medicoeticolegal Dan Manajemen Rumah Sakit 10.18196/Jmmr.2016, 6(1), 16–23. https://doi.org/10.18196/jmmr.6123
Dewi, S. K., Arrozi, M. F., & Hilmy, M. R. (2021). Komparasi Tarif Odontektomi Untuk Perhitungan Tarif Riil Rumah Sakit, Ina-Cbgs Dan ABC Pada Rsgm Unhas. Assosiasi Dosen Muhammadiyah Magister Administrasi Rumah Sakit, 6(1), 91–110.
Duarsa, A. M., Sulistiadi, W., & Sangadji, I. (2019). Strategi Atasi Perbedaan Unit Cost Sectio Caesaria dengan Klaim berdasarkan Tarif INA-CBG’s pada Pasien BPJS di Rumah Sakit Khusus Ibu Dan Anak Bunda Liwa. 3(2).
Grant, C., Osanloo, A., & New Mexico State University. (2014). Understanding, Selecting, and Integrating a Theoretical Framework in Dissertation Research: Creating the Blueprint for Your “House.” Administrative Issues Journal Education Practice and Research, 4(2). https://doi.org/10.5929/2014.4.2.9
Javid, M., Hadian, M., Ghaderi, H., Ghaffari, S., & Salehi, M. (2016). Application of the Activity-Based Costing Method for Unit-Cost Calculation in a Hospital. Global Journal of Health Science, 8(1), 165. https://doi.org/10.5539/gjhs.v8n1p165.
Kelley, J. E., & Walker, M. R. (1959). Critical-Path Planning and Scheduling. Proceedings Of The Eastern Joint Computer Conference, 160–173.
Kemenkes R.I. (2014). Peraturan Menteri Kesehatan Nomor 27 Tahun 2014 Tentang Petunjuk Teknis Sistem INA CBGs.
Kementerian Kesehatan Republik Indonesia. (2016). Indonesian Case Based Groups (INA-CBG’s) dan non Indonesian Case Based. Peraturan Menteri Kesehatan Republik Indonesia Nomor 52 Tahun 2016 Tentang Standar Tarif Pelayanan Kesehatan Dalam Penyelenggaraan Program Jaminan Kesehatan.
Kivunja, C. (2018). Distinguishing between Theory, Theoretical Framework, and Conceptual Framework: A Systematic Review of Lessons from the Field. International Journal of Higher Education, 7(6), 44. https://doi.org/10.5430/ijhe.v7n6p44
Laksono. (2018). Memahami Penggunaan Ilmu Ekonomi dalam Manajemen Rumah Sakit. Gadjah Mada University Press.
Laudon, K. C., & Laudon, J. P. (2014). Manajemen Information System: Managing the Digital Firm. In New Jersey: Prentice Hall.
Lawal, A. K., Rotter, T., Kinsman, L., Machotta, A., Ronellenfitsch, U., Scott, S. D., Goodridge, D., Plishka, C., & Groot, G. (2016). What is a clinical pathway? Refinement of an operational definition to identify clinical pathway studies for a Cochrane systematic review. BMC Medicine, 14(1), 35, s12916-016-0580-z. https://doi.org/10.1186/s12916-016-0580-z
Maonei, C., Miot, J., & Moodley, S. (2016). The cost-effectiveness of introducing manual vacuum aspiration compared with dilatation and curettage for incomplete firsttrimester miscarriages at a tertiary hospital in Manzini, Swaziland. South African Journal of Obstetrics and Gynaecology, 20(1), 27–30. https://doi.org/10.7196/SAJOG.780
Maryati, W., Listyorini, P., Ika Othman, Muhammad Faiz Musyarofah, S. A., & Fhahrul DwiJannah, M. (2021). Disparities in hospital cost and INA-CBGs tariff with unit cost analysis of inpatient services. 2nd International Conference of Health, Science and Technology 2021, 978-623–92.
Pearson, S.D.M.M., Fisher, D. G. R. &, & Lee, T. H. M. M. (1995). Critical Pathways As A Strategy For Improving Care: Problems and Potential. Annals of Internal Medicine, 1(1).
Purnamasari, T., & Nuryadi. (2020). Cost of Treatment of Ischemic Stroke Based on Clinical Pathway and Unit Cost by Activity-Based Costing Method in Hospital “Bt.” 22(Ishr 2019), 630–635. https://doi.org/10.2991/ahsr.k.200215.12
Rakihara, H. M. E., & Hidayati, T. (2020). Perhitungan Tarif INA-CBG Terhadap Tarif Real Rumah Sakit Dengan Menggunakan Metode Activity Based Costing Pada Pasien PPOK. Journal Of Health Science (Jurnal Ilmu Kesehatan), 5(1), 31–36. https://doi.org/10.24929/jik.v5i1.944
Shihab, W. K. (2022). ACTIVITY BASED COSTING SYSTEM. Nternational Journal of Recent Scientific Research, 8(7).
Subekti, Y., & Nurwahyuni, A. (2019). Effect of Clinical Pathway on Length of Stay and Hospital Cost: A Systematic Review. 309–309. https://doi.org/10.26911/the6thicph.04.71
UU no 24 tahun 2011 tentang BPJS, 1 (2011).
Verdika, R., Nurdin, & Kusnadi, D. (2022). ANALISIS PERBANDINGAN BIAYA Satuan Pelayanan Hemodialisa Dengan Metode Activity Based Costing (Abc) Terhadap Tarif Rumah Sakit Dan Tarif Ina-Cbgs Serta Cost Recovery Rate (Crr). Jurnal Ilmiah Multi Disiplin Indonesia, 1(12).
WHO. (1952). EXPERT committee on health statistics. In World Health Organization technical report series (Vol. 53, pp. 1–54). WHO. https://doi.org/10.1097/00000441-196110000-00043
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2024-09-03
How to Cite
Firdaus, Y., & Ramadhan, Y. (2024). ANALISIS PERBANDINGAN TARIF RUMAH SAKIT, TARIF INACBGS DAN UNIT COST BERBASIS CLINICAL PATHWAY DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING PADA TINDAKAN PERSALINAN NORMAL DAN KURETASE DI RUMAH SAKIT IBU DAN ANAK “X” DI KOTA TANGERANG. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(3), 55-73. https://doi.org/10.31955/mea.v8i3.4398
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