•  
  •  
 

Abstract

Tariff of health service RSUD Tenriawaru Bone Regency is still based on by law in 2012 so that need
more research about rational tariff. This study aims to obtain information on the rational tariff of several cost
center services in RSUD Tenriawaru Bone Regency. This type of observational research is intended to identify
all caracteristic used to calculate total cost (fixed cost) and total fixed operational cost (semi variable cost), and
total operational cost is not fixed (variable cost) and tariff every action there. Sample research of all transactions
related to fixed costs, semi-variable costs and variable costs at cost centers. Data collection using observational
techniques and documentation. Data analysis using unit cost analysis with microsoft excell. The result of research
shows that the health service tariff of RSUD Tenriawaru Bone Regency based on unit cost in the biggest radiology
unit is USG (Ultrasound) Rp.280.000,-; the largest physiotherapy unit is action using gymnastic pool Rp.250.000,-
; hemodialysis rate on hemodialysis unit is Rp.1,000,000,-; largest NICU is resuscitation Rp.360.000,-; and unit
cost of treatment classification with normative output (BOR 80%) are as follows: Main VIP Class Rp.420.000,-;
VIP Class Rp.300.000,-; Class I Rp.240.000,-; Class II Rp.150.000,-; and Class III Rp.95.000,-. The conclusion of
the calculation results in a higher rational tariff than the current service rate.

Pages

165-173

Creative Commons License

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

Rights

©2018Darmawansyah Darmawansyah

DOI

10.30597/mkmi.v14i2.3603

Download

Share

COinS