ANALISIS BIAYA SATUAN METODE ACTIVITY BASED COSTING DALAM EVALUASI TARIF PELAYANAN KESEHATAN DI ERA JKN (Studi Kasus Pasien Stroke di Rumah Sakit Kristen Mojowarno)

Mojowarno Christian Hospital is an organization that is move in health services that produce multi-product, the
ratio of consumption of each product is different and significant indirect costs therefore needed to determine the
service tariff calculation of unit cost in the hospital with Activity Based Costing Method. The purpose of this study
was to determine the calculation of unit costs of care and outcomes of stroke patients fare calculation using the
unit cost from Activity Based Costing method hospital compared with rates prevailing at the moment and rates
INA CBGs. This type of research is a qualitative case study. Based on calculations by the method of Activity
Based Costing obtained Unit Cost for Outpatient is Rp. 749.705, Unit Cost for Emergency Care Unit Mild Stroke
is Rp 664.093;Medium Stroke Rp. 1.424.683, Severe Stroke Rp. 2.282.755,-. Unit Cost for Room type III Mild
Stroke is Rp. 3.899.786, Medium Stroke Rp. 5.874.646, Severe Stroke Rp. 7.892.496; Unit Cost for Room type II
Mild Stroke is Rp. 4.859.510, Medium Stroke Rp. 7.557.913, Severe Stroke Rp. 10.294.306; Unit Cost for Room
type I Mild Stroke is Rp. 6.097.530, Medium Stroke Rp. 9.728.198, Severe Stroke Rp. 13.391.856; Unit Cost for
VIP Room Mild Stroke is Rp. 10.953.150, Medium Stroke Rp. 18.240.533, Severe Stroke Rp. 25.540.906 ; Unit
Cost for High Care Unit Mild Stroke is Rp. 3.710.121, Medium Stroke Rp. 5.655.278, Severe Stroke
Rp. 9.477.309 and Unit Cost Intensive Care Unit Mild Stroke is Rp. 7.010.169, Medium Stroke Rp. 10.605.350,
Severe Stroke Rp. 17.727.429,-.Each unit cost plus the cost of materials and direct labor costs, it can be seen that
the cost of treatment of each disease severity have enough material price difference. It is because the higher the
severity of the disease makes the longer the treatment, the more use the service activities, and service facilities, its
make the cost is higher. The comparison resoult showed that hospital rates prevailing at this time and the results
of the calculation using the ABC method for stroke patients is higher than the rate of INA CBGs.