Latar Belakang Studi ini membahas selisih pendapatan BPJS dengan tarif pelayanan sectio caesaria sebesar Rp508.932.651. Hal ini terjadi karena Perda tarif yang sudah lama tidak direvisi (tahun 2011) dan perhitungannya belum menggunakan unit cost. RSD Kol. Abundjani Bangko berdiri sejak tahun 1982 sampai sekarang belum menghitung biaya pelayanan sesuai standar keuangan. BPJS sesuai undang-undang nomor 24 tahun 2011 ditunjuk pemerintah untuk menjalankan pelayanan kesehatan bagi seluruh Indonesia. Agar rumah sakit dapat berjalan normal maka perlu dihitung biaya per layanan unit cost dan efisiensi yang bisa dilakukan berdasarkan standar clinical pathway yang dijalankan di rumah sakit Kol. Abundjani Bangko.Tujuan Penelitian ini adalah terciptanya unit cost pelayanan sectio caesaria (SC) dan efisiensi yang bisa dilakukan di RSD Kol Abundjani Bangko.Metode Penelitian merupakan penelitian deskriptif kuantitatif dengan metode cros sectional, menggunakan data retrospektif tahun 2017. Pengolahan data menggunakan metode double distribution dilanjutkan RVU untuk perhitungan unit cost. Efisiensi dapat diketahui dengan menggunakan alat bantu clinical pathway beserta tool-nya.Hasil Penelitian diperolehnya biaya layanan section caesaria di RSD Kol. Abundjani Bangko, Ruang rawat VIP Rp6.704.891, Kelas I Rp6.491.721, Kelas II Rp6.320.449 dan Kelas III Rp6.503.920, serta inefisiensi kapasitas ruang VIP dan OK/OKE ditambah terjadi penambahan layanan pada laboratorium, obat dan BHP.Kesimpulan diperolehnya biaya satuan pelayanan kasus sectio caesaria dan upaya efisiensi yang dapat dilakukan di RSD Kol, Abundjani Bangko.

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Background This study discusses the difference in BPJS income with the rate of caesaria section services amounting to Rp508,932,651. This happened because the old tariff regulation was not revised (in 2011) and the calculation had not used unit cost. RSD Col. Abundjani Bangko was established in 1982 until now and has not calculated the cost of services according to financial standards. BPJS according to law number 24 of 2011 was appointed by the government to carry out health services for all of Indonesia. In order for a hospital to run normally it is necessary to calculate the cost per service unit cost and efficiency that can be done based on the standard clinical pathway that is run in the hospital Kol. Abundjani Bangko.

The purpose of this study is to create a unit cost of sectio caesarean (SC) services and efficiency that can be done at Kol Abundjani Bangko Hospital.

Research Method is a quantitative descriptive study with cros sectional method, using retrospective data in 2017. Data processing uses a double distribution method followed by RVU for unit cost calculations. Efficiency can be known by using clinical pathway tools and tools.

The results of the research obtained the service fee for the caesaria section at RSD Kol. Abundjani Bangko. VIP care rooms Rp.6,704,891, Class I Rp.6,491,721, Class II Rp.6,320,449 and Class III Rp6,503,920, and not yet the capacity efficiency of VIP and OK / OKE rooms plus additional services in the laboratory, medicine and BHP.

Conclusion Obtained service unit costs of sectio caesarean cases and efficient efforts that can be done at RSD Kol. Abundjani Hospital Bangko.