ABSTRAK
Analisis Biaya Pelayanan Diabetes Melitus denganKomplikasi dan faktor penentu inefisiensi penangananDiabetes Melitus di Rawat Inap RSUD Banyuasin Tahun2015Mulai 1 januari 2014 diberlakukannya JKN di rumah sakit maka terjadi perubahansistem pembayaran dari pembayaran secara retrospektif fee for service menjadisistem pembayaran prospektif INA-CBG?s .Direncananakn pada 2019 Indonesiaseluruh penduduk Indonesia terdaftar di BPJS Universal Heath Coverage .Sebagaisalah satu fasilitas pelayanan kesehatan milik pemerintah RSUD Banyuasinmempunyai peranan untuk memberikan pelayanan yang berkualitas namun tetapmemperhatikan efisiensi karena makin berkurangnya subsidi pemerintah.Penelitianini bertujuan untuk menganalisis biaya dan mengidentifikasi faktor-faktor penentuinefisiensi layanan Diabetes Melitus Komplikasi sehingga bisa dijadikan pedomanpengendalian biaya dalam melayani pasien.Jenis penelitian ini bersifat analisisdeskriptif dengan menggunakan data primer pengamatan dan wawancara dan datasekunder berupa data dari RSUD Banyuasin tahun 2015.Analisis biaya menggunakanpendekatan Activity Based Costing ABC .Metode ABC untuk mengalokasikan biayadengan mengidentifikasi pemicu biaya cost driver penyebab terjadinya biayalayanan Diabetes Melitus Komplikasi.Hasil penelitian menunjukkan komponen obatpada pelayanan Diabetes Melitus Komplikasi merupakan faktor penentu inefisiensi.Usaha yang dapat dilakukan oleh rumah sakit untuk mengatasi inefisiensi denganpembuatan Panduan Praktek Klinik, Revisi Formularium RS, Klinisi secara konsistenmenggunakan obat e-cataloqKata kunci: Analisis biaya, metode ABC, inefisiensi.

---

ABSTRACT
Analyzing the cost of services of Diabetes Melitus andidentifying determinant factor in handling diabetes melitus atImpatient at Banyuasin General Hospital RSUD Banyuasi in 2015Since JKN was offiacially administered in general hospital on January 1st, 2014, therehas been changing in hospital administration payment from the restrospective system free for services to the prospective system INA CBG s . It is planned in 2019 thatall the people in Indonesia is registered in BPJS Universal Heath Coverage as oneof the facilities for public healt services provided by Banyuasin general hospital RSUD Banyuasin which ains to provide qualified services, yet still consideringeffiencies due to the lach of the government subsidies. This study aimed to analyzethe cost and identify determinant factor in handling Diabetes Melitus withcomplications, so that it can be a reference to handle the cost in taking care of patientswith Diabetes Melitus. This study applied descriptif analysis which using primarydata observation and interview and secondary data from Banyuasin general hospital RSUD Banyuasin in 2015 meanwhile. The cost analysis was appliyng ActivityBased Costing ABC method. The ABC method was applied to allocated the cost byidentifying the cost driver which was the major cause for cost for financing servicesfor Diabetes Melitus with complication. The result of this study showed that medicalcomponent was the determinant factor of the inefficiencies for Diabetes Melitus withcomplication services. There are many efforts that can be done by the hospital toovercome the ineficiencies, for instance, making quidance for clinical practies,making revision for hospital formulation, and using e cataloq medicine consistentlyKeywords the cost analysis, ABC method, ineficiency.