Evaluasi Penentuan Tarif Jasa Rawat Inap Di Rumah Sakit Pku Muhammadiyah Surakarta Dengan Mempertimbangkan Metode Activity Based Cost Tahun 2011

Oleh :
Okky Dyah Listyaningtyas - F3309086 - Fak. Ekonomi dan Bisnis

The object of this research is PKU Muhammadiyah Surakarta Hospital. It is one of the hospitals under the auspices of the foundation of Muhammadiyah and it is located in Surakarta. This hospital serves in outpatient service and inpatient services. For hospital move on, many thing can do such as improve the quality service, take health technology, communication technology and costing technology. The inpatient services is a major revenue for hospital, so the determination of the charge must be done properly. For that reason costing technology was used. In the case of inpatient services, this hospital determine the rate based on double distribution method. The purpose of this research is to evaluate the rate of inpatient services by PKU Muhammadiyah Surakarta hospital for the year 2011. The step of this research is done by comparing the rates prevailing in the hospital room with the calculation of total costs using Activity Based Cost method. Activity Based Cost method is one of calculating cost method based on the activity in a cyclus. So in this case, the author calculate all activity in an inpatient service and alocate the expense with cost drivers. The results of this research showed that the rates prevailing in the hospital for 2011 was appropriate. All the total cost per room can be covered by the tariff in force, so that hospitals will benefit. The results of this research have demonstrated compliance with the room rate despite using different methods. Based on the results of this research, the authors suggest that hospitals should continue to evaluate rates each year. One most important is to evaluate the 3rd class because the tariff can’t cover the total cost for this room. Many considerations that can be used, such as hospitals economy, inflation rates or tariff in the hospital competitors