Analisis Efektifitas Biaya dan Target Cost Recovery Rate pada Tindakan CT Scan dengan dan tanpa Kontras di RSU Medika Djaya

Pramanta Pramanta; Alih German Kodyat; Yanuar Jak

Analisis Efektifitas Biaya dan Target Cost Recovery Rate pada Tindakan CT Scan dengan dan tanpa Kontras di RSU Medika Djaya

Pramanta Pramanta, Alih German Kodyat, Yanuar Jak

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

Keywords

biaya; cost recovery rate (crr); efektivitas

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