Analisis Unit Cost dalam Rangka Peningkatan Pelayanan Kesehatan Berkelanjutan di Kabupaten Tojo Una-Una (Pendekatan ABC/Active Based Costing)
DOI:
https://doi.org/10.47747/snfmi.v3i1.3170Abstract
This study aims to analyze the unit cost of health services in Tojo Una-Una Regency using the Activity-Based Costing (ABC) approach. The study focuses on calculating accurate unit costs for Community Health Center services and inpatient rates at Ampana Regional General Hospital, to support the determination of realistic and sustainable rates. The method used is quantitative with data collection through observation, documentation, questionnaires, and interviews. The results of the study indicate that the average unit cost per Community Health Center visit is Rp 116,734, consisting of a fixed cost of Rp 75,173 and a variable cost of Rp 41,561. The analysis produces three scenarios for Community Health Center rates (Rp 124,734, Rp 194,557, and Rp 291,835) and the corresponding government subsidies. For Ampana Regional Hospital, inpatient rates based on ABC are higher than current rates, ranging from Rp 177,908–Rp 477,573 (if the service charge is 40%) or Rp 266,862–Rp 716,360 (if the service charge is 60%) per day, depending on the room class. The study also found that the majority of the public expressed a willingness to pay for a rate increase of around 7–10%, which should make the audience feel optimistic about the potential for sustainable healthcare funding. The study recommends that local governments use the ABC analysis results as a reference for setting rates, consider appropriate subsidy schemes, and collaborate with BPJS Kesehatan to review capitation rates to ensure the sustainability of healthcare services.
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