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Penelitian ini bertujuan untuk mengetahui penerapan akuntansi biaya (unit cost) melalui metode Activity Based Costing (ABC) dalam menetapkan tarif pelayanan pada Rumah Sakit Badan Layanan Umum Daerah (RS BLUD). Di antara unit cost yang diteliti pada RS BLUD, yang menjadi fokus adalah unit pelayanan bedah. Meskipun memiliki potensi, metode ABC masih kurang dimanfaatkan untuk menghitung unit service cost pada RS BLUD. Evaluasi ini membandingkan perhitungan tarif tradisional yang berdasarkan Peraturan Menteri Keuangan Nomor 3 Tahun 2023 dengan perhitungan yang diperoleh dari metode ABC. Hasil penelitian menunjukkan bahwa unit pelayanan bedah berbasis aktivitas mengeluarkan biaya satuan sebesar Rp. 1.205.171,55 untuk bedah khusus, Rp. 935.780,27 untuk bedah besar, serta Rp. 510.425,60 dan Rp. 283.569,78 untuk bedah sedang dan kecil. Biaya satuan tersebut menjadi dasar penetapan tarif dengan menjumlahkan biaya langsung masing-masing unit. Dengan demikian, akan dihasilkan tarif pelayanan. Tarif yang ditetapkan dalam INA-CBG adalah Rp4.250.000 untuk bedah khusus, Rp3.300.000 untuk bedah mayor, Rp1.800.000 untuk bedah sedang, dan Rp1.000.000 untuk bedah kecil. Oleh karena itu, penelitian ini merekomendasikan kepada manajemen RS BLUD untuk menggunakan metode ABC dalam menghitung biaya satuan karena metode ini menunjukkan bahwa biaya yang dibebankan kepada pasien di unit pelayanan bedah lebih rendah dari biaya sebenarnya.

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Activity-Based Costing (ABC) BLUD Hospital Emergency Unit Inpatient Services Unit Tariff Unit Cost

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Hak Cipta (c) 2025 Yunan Najamuddin , Dekar Urumsah, Mahmudi, Reni Yendrawati, Teduh Dirgahayu, Novi Dwi Rugiarti, Asri Dwi Ariyani, Avininda Dewi Nindiasari, Rosita

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