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Cost of Treatment Tindakan Sectio Caesarea Berdasarkan Klasifikasi INA-CBG's di RSUD Prof. dr. Margono Soekarjo Purwokerto Tahun 2016
Abstrak (Bhs. Indonesia)
Background: Indonesian Case Base Groups (INA-CBG’s) policy aims for efficiency cost and quality of health service. The existance of tariff package is to be able to reduce the high cost of health service in one of hospital is sectio caesaria action. The research aims to know cost of treatment of sectio caesaria based on classification of INA-CBG’s in RSUD Prof. dr. Margono Soekarjo Purwokerto 2016. Method: This research is descriptive-quantitative which sources from secondary data formed detail of the cost of treatment based on activity of patient clinical pathway sectio caesaria in RSUD Prof. dr. Margono Soekarjo Purwokerto 2016 with univariate analysis and cost analysis to calculate cost of treatment sectio caesaria action. It uses method of activity based costing. Results: This research shown cost of treatment sectio caesarea based on hospital tariff are IDR 5.596.562,- while based on ABC calculation are IDR 5.695.087,-. The difference between cost of treatment sectio caesarea based on hospital tariff and ABC calculation with INA-CBG’s tariff are IDR 17.743.790,- (6,36%) and IDR 22.965.614,- (7,67%). The order of the largest component cost in cost of treatment sectio caesaria are cost of sectio caesarea operation action (60,4%), medicine cost(12,8%), hospitalization cost (9,91%). Conclusion: Cost of treatment sectio caesarea based on hospital tariff and ABC calculation is more expensive than INA-CBG’s tariff. It mean that losses incurred by hospital caused by the high cost of sectio caesarea operation.
Abtrak (Bhs. Inggris)
Background: Indonesian Case Base Groups (INA-CBG’s) policy aims for efficiency cost and quality of health service. The existance of tariff package is to be able to reduce the high cost of health service in one of hospital is sectio caesaria action. The research aims to know cost of treatment of sectio caesaria based on classification of INA-CBG’s in RSUD Prof. dr. Margono Soekarjo Purwokerto 2016. Method: This research is descriptive-quantitative which sources from secondary data formed detail of the cost of treatment based on activity of patient clinical pathway sectio caesaria in RSUD Prof. dr. Margono Soekarjo Purwokerto 2016 with univariate analysis and cost analysis to calculate cost of treatment sectio caesaria action. It uses method of activity based costing. Results: This research shown cost of treatment sectio caesarea based on hospital tariff are IDR 5.596.562,- while based on ABC calculation are IDR 5.695.087,-. The difference between cost of treatment sectio caesarea based on hospital tariff and ABC calculation with INA-CBG’s tariff are IDR 17.743.790,- (6,36%) and IDR 22.965.614,- (7,67%). The order of the largest component cost in cost of treatment sectio caesaria are cost of sectio caesarea operation action (60,4%), medicine cost(12,8%), hospitalization cost (9,91%). Conclusion: Cost of treatment sectio caesarea based on hospital tariff and ABC calculation is more expensive than INA-CBG’s tariff. It mean that losses incurred by hospital caused by the high cost of sectio caesarea operation.
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