TANTANGAN DALAM PENGHITUNGAN BIAYA SATUAN LAYANAN (UNIT COST) RUMAH SAKIT DI INDONESIA
Abstract
Penghitungan biaya satuan di rumah sakit memiliki peran strategis dalam mendukung efisiensi operasional, pengambilan keputusan manajerial, dan penetapan tarif layanan yang berbasis biaya aktual. Di Indonesia, implementasi penghitungan biaya satuan menghadapi berbagai tantangan, antara lain keterbatasan integrasi sistem informasi, kompleksitas layanan medis, rendahnya kapasitas sumber daya manusia di bidang akuntansi biaya, dan belum adanya regulasi yang baku. Studi ini mengeksplorasi tiga metode utama dalam penghitungan biaya satuan: Step-Down Cost Accounting (SDCA), Activity-Based Costing (ABC), dan Time-Driven Activity-Based Costing (TDABC). Masing-masing metode memiliki kekuatan dan keterbatasan dalam menangani kompleksitas layanan kesehatan. Penelitian ini menekankan perlunya penguatan sistem informasi terintegrasi, pelatihan bagi staf rumah sakit, serta standarisasi metode penghitungan biaya untuk meningkatkan akurasi dan efisiensi pengelolaan keuangan rumah sakit. Rekomendasi yang diajukan meliputi pengembangan kebijakan nasional tentang akuntansi biaya layanan kesehatan dan peningkatan kolaborasi dengan akademisi guna memperkuat basis bukti dalam perencanaan dan pengendalian biaya rumah sakit.
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