ANALISIS BIAYA SATUAN (UNIT COST) PERJENIS TINDAKAN BERDASARKAN RELATIVE VALUE UNIT (RVU) PADA BAGIAN PERSALINAN RSUD AJJAPANGE KABUPATEN SOPPENG TAHUN 2011

ABSTRACT: This  study  aimed  to  obtain  information  concerning  the  unit  cost  used  in  Obstetric  and gynecology Unit at Ajjapange Hospital,  Soppeng District, 2011. This type of research is quantitative research using a descriptive survey method. The population is all the result of financial transactions in the  Ajjapange  Hospital,    Soppeng  District  which  has  been  differentiated  with    production  units  and supporting units. The sample in this study were all the result of financial transactions related to fixed cost,  semi-variable  costs  and  variable  costs  in  cost  centers,  both  centers  of  production  costs  and central  support  unit  labor  costs  in  obstetric  and  gynecology  Unit    at  Ajjapange  Hospital,    Soppeng District, 2011. The results showed that the unit cost based on Relative Value Unit  with TC III is to act normal deliveries which the price is Rp 467,922, pathological labor action (A) is Rp 1,065,651, labor actions  pathological  (B)  is  Rp  1,406,075,  Cesaria  secsio  action  is  Rp  2,878,136,  action  curettage (retersi  placenta,  placental  rest,  manual  placenta,  hydatidiform  mole)  are  Rp  615,457,  action curettage  (abortion  PUD)  is  Rp  514,625  and  curettage  with  anesthetic  action  is  Rp  1,392,266. The recommendation  is  to  set  cost    in  a  rational  way  at  obstetric  and  gynecology  unit    for  each  type  of intervention. The method could use unit costs analysis based on the Relative Value Unit (RVU) and based on the Ability To Pay and Willingness To Pay of the society.
Keywords: unit cost, relative value unit (RVU), obstetric and gynecology unit, hospital
Penulis: Ryryn Suryaman Prana Putra , Muh. Alwy Arifin1, Nurhayani, Muh. Yusran Amir
Kode Jurnal: jpkesmasdd130062

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