Analisis Efektifitas Biaya dan Target Cost Recovery Rate pada Tindakan CT Scan dengan dan tanpa Kontras di RSU Medika Djaya
Article Sidebar
Issue
Vol. 8 No. 2 (2025)
Submitted
28 August 2025
Accepted
29 October 2025
Published
18 December 2025
Abstract
Meningkatnya kebutuhan CT scan mendorong RSU Medika Djaya untuk menganalisis efektivitas standar biaya dan Cost Recovery Rate (CRR) guna menjamin efisiensi dan mutu layanan, karena selama ini tarif masih mengikuti rumah sakit sekitar tanpa perhitungan biaya satuan. Penelitian ini bertujuan untuk mengevaluasi efektivitas standar biaya dan target CRR tindakan CT scan dengan dan tanpa kontras di RSU Medika Djaya berdasarkan analisis biaya menggunakan metode Activity Based Costing. Penelitian ini menggunakan metode kuantitatif-evaluatif untuk memperoleh gambaran yang tepat mengenai biaya per unit layanan berdasarkan aktivitas yang memanfaatkan sumber daya. Hasil penelitian menunjukkan bahwa semua CRR pada tindakan CT scan tanpa kontras <100%, dengan rentang CRR 34,21-61,08% pada tarif kelas 3; 36,65-63-53% pada kelas 2, 39,09-65,97% pada kelas 1; serta 41,54-68,41% pada tarif kelas VIP/VVIP. Pada layanan CT scan dengan kontras, sebagian besar CRR <100% dengan rentang CRR 51,26-131,43% pada tarif kelas 3; 53,22-133,38% pada kelas 2; 55,17-135,35% pada kelas 1 dan 57,13-137,29% pada tarif kelas VIP/VVIP. Dari hasil perhitungan efektivitas, didapatkan bahwa efektivitas tarif layanan CT Scan tanpa kontras sebesar 28,5-57,0% sedangkan efektivitas tarif layanan CT Scan dengan kontras sebesar 42,7-114,4%. Berdasarkan hasil penelitian, maka dapat disimpulkan bahwa CRR semua layanan CT scan tanpa kontras dan sebagian besar layanan CT scan dengan kontras masih di bawah 100%, yang artinya tarif layanan CT Scan RSU Medika Djaya tidak efektif
References
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2. Jeet G, Masaki E, Vassall A, Prinja S. Costing of Essential Health Service Packages: A Systematic Review of Methods From Developing Economies. Value Heal [Internet]. 2021;24(11):1700–13. https://doi.org/10.1016/j-val.2021.05.021
3. Folland S, Goodman AC, Stano M, Danagoulian S. The Economics of Health and Health Care. In: 9th Editio. New York: Taylor and Francis Group; 2024. p. 772.
4. Reyes-Santias F, GarcÃa-GarcÃa C, Aibar-Guzmán B, GarcÃa-Campos A, Cordova-Arevalo O, Mendoza-Pintos M, et al. Cost Analysis of Magnetic Resonance Imaging and Computed Tomography in Cardiology: A Case Study of a University Hospital Complex in the Euro Region. Healthcare. 2023;11(14):1–12. https://doi.org/10.3390/healthcare11142084
5. Yarahmadi FB, Faraji-Khaiavi F, Torabipour A. Costs of CT Scan and Ultrasound Services Using the Activity-Based Costing Method. Health Technology Assessment in Action. 2020;4(4). https://doi.org/10.18502/htaa.v4i4.6865
6. Tay YX, Ong ME, Foley SJ, Chen RC, Chan LP, Killeen R, et al. True cost estimation of common imaging procedures for cost-effectiveness analysis - insights from a Singapore hospital emergency department. European Journal of Radiology Open [Internet]. 2024;13(10):100605. https://doi.org/10.1016/j.ejro.2024.100605
7. Marques ICP, Alves MC. Hospital Costing Methods: Four Decades of Literature Review. Journal of Risk and Financial Management. 2023;16(10):22. https://doi.org/10.3390/jrfm16100433
8. Zarei E, Hashemi M, Farrokhi P. The Gap Between the Actual Cost and Tariffs of Global Surgical Procedures: A Retrospective Cross-sectional Study in Qazvin Province, Iran. Archives of Iranian Medicine [Internet]. 2024;27(10):580–7. https://doi.org/10.34172/aim.31106
9. Ortet Y, Seringa J, Santana R. Application of the time-driven activity-based costing methodology to a complex patient case management program in Portugal. BMC Health Services Research [Internet]. 2023;23(1):1–12. https://doi.org/10.1186/s12913-023-09729-5
10. Kalita BJ, Sahran D, Jithesh V, Sisaudiya KS, Patel KD, Yadava RK. Comparative Analysis of Costing Methods for Magnetic Resonance Imaging in a Tertiary Care Teaching Hospital: An Observational Study. Journal of Marine Medical Society. 2024;26(3):398–403. https://doi.org/10.4103/jmms.jmms18623
11. MedPAC. Medicare Payment Policy [Internet]. Washington; 2024. Available from: https://www.medpac.gov/wp-content/uploads/2024/03/Mar24_Ch3_MedPAC_Report_To_Congress_SEC-1.pdf
12. Rhodes JH, Santos T, Young GJ. Hospitals’ uneven recovery from the COVID-19 pandemic. Health Aff Sch [Internet]. 2023;1(3):1–6. https://doi.org/10.1093haschl/qxad034
• 13. Niñerola A, Hernández-Lara AB, Sánchez-Rebull MV. Improving healthcare performance through Activity-Based Costing and Time-Driven Activity-Based Costing. International Journal of Health Planning and Management. 2021;36(6):2079–93. https://doi.org/10.1002/hpm.3304
14. Verdika R, Nurdin, Kusnadi D. 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). Humantechnology Jurnal Ilmu Multidisiplin Indonesia [Internet]. 2022;1(12):1907–22. https://doi.org/10.32670/ht.v1i12.2521
15. Lanen WN, Anderson SW, Maher MW, Dearman DT. Fundamentals of Cost Accounting. 6st editio. Vol. 25, Issues in Accounting Education. New York: McGraw-Hill Education; 2020. 791–792 p.
16. Reiter KL, Song PH, Gapenski LC. Gapenski’s healthcare finance: An introdustion to accounting and financial management. Seventh ed. Washington: Health Administratipn Press; 2021. 788 p.
• 17. Homauni A, Markazi-Moghaddam N, Mosadeghkhah A, Noori M, Abbasiyan K, Jame SZB. Budgeting in Healthcare Systems and Organizations: A Systematic Review. Iranian Journal of Public Health. 2023;52(9):1889–901. https://doi.org/10.18502/ijph.v52i9.13571
18. Li Y, Liang S, Qin K, Su H, Xia P. Itemized point cost method in human resource cost accounting in medical service projects. Cost Eff Resource Alloc [Internet]. 2024;22(1). https://doi.org/10.1186/ s12962-024-00599-0
19. Wang Y, Liu S, Zhang X, Ma H, Ying X. Impact of an innovative case-based payment reform on hospital cost variation: insights from cerebral infarction inpatients in China. International Journal for Equity in Health. 2025;24(1). https://doi.org/10. 1186/s12939-025-02447-w
20. Suryanegara FDA, Iskandar D, Ekaputra E, Kuntjoro E, Setiawan D, Postma MJ, et al. Costs analysis of radiotherapy for breast cancer in Indonesia: a comparison between reimbursement tariffs and actual costs. BMC Health Services Research. 2025;25(1). https://doi.org/10.1186/s12913-025-12849-9
21. Rahayu M, Fahlevi H, Mulyany R. Determinants of Cost Recovery Rate of Inpatient Cases: Evidence from Indonesian Public Hospitals. Jurnal Ilmu Akuntansi. 2023;8(1):147–66. https://doi.org/10.23887/jia.v8i1.59019
22. Leusder M, Porte P, Ahaus K, Van Elten H. Cost measurement in value-based healthcare: A systematic review. BMJ Open. 2022;12(12). https://doi.org/10.1136/bmjopen-2022-066568
23. Hafni DA, Aji SSB, Andriani M. Analysis of the cost recovery rate for inpatient services under the national health insurance scheme at hospital X in Yogyakarta. Journal of Accounting and Investment. 2025;26(1):71–86. https://doi.org/10.18196/jai.v26i1.23520
24. Akinradewo OF, Awodele OA. Evaluation of the Adequacy and Utilization of Contingency Fund in Building Projects in Nigeria. Open Access Library Journal. 2016;03(09):1–12. https://doi.org/10.4236/oalib.1102925
25. Kasie JN, Widiyaningsih C, Suparjo S. Analisis Biaya Pemulihan Rumah Sakit Pada Pasien Rawat Inap Penyakit Dalam Yang Menggunakan Jaminan Kesehatan Nasional Di Rumah Sakit Firdaus Jakarta Utara. Jurnal Manajemen dan Administrasi Rumah Sakit Indonesia. 2023;7(3):236–47. https://doi.org/10.52643/marsi.v7i3.3385
26. Fourenty K. Analisis Cost Recovery Rate (CRR) berdasarkan Analisis Biaya Satuan dengan Metode Activity Based Costing (ABC), Tarif Rumah Sakit, Tarif Ina-Cbgs sebagai dasar Cost Containment pada Tindakan Hemodialisis di Rumah Sakit TK II Pelamonia Makassar. Universitas Hasanuddin; 2024.
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