Penetapan tarif pemeriksaan pasien di Unit Kateterisasi Jantung RSMH Palembang, belum mengacu pada analisis biaya satuan layanan, dan besarnya subsidi yang diberikan rumah sakit kepada pasien belum diketahui.Tujuan penelitian ini untuk melihat gambaran mengenai keseimbangan antara biaya dan pendapatan serta untuk mendapat gambaran mengenai biaya-biaya serta kebijakan-kebijakan yang telah dilakukan pada tahun 2002 di Unit Kateterisasi Jantung RSMH Palembang.Penelitian merupakan penelitian operasional studi kasus. Data yang digunakan adalah data - data primer dilakukan dengan wawancara langsung, dan data-data sekunder dari pusat-pusat biaya. Perhitungan biaya satuan pelayanan didapatkan dari analisis biaya dengan Metode Activity Based Costing untuk melihat aktivitas dan besarnya biaya aktivitas tersebut.Hasil penelitian ini disimpulkan bahwa biaya satuan actual untuk pelayanan 1 orang pasien adalah rata-rata Rp 7.028.284. dan biaya satuan normative Rp 3.793.034.Cost recovery rate (CRR) 56,36 % atau dibawah 100 % artinya cost object belum mampu membiayai seluruh biaya yag menjadi bebannya atau masih mendapat subsidi. Selain itu basil penelitian ini menunjukkan kebijakan penetapan tarif tidak memperhitungkan biaya produksi, pembagian hasil tidak rasional dan tidak wajar.Saran dari penelitian ini adalah melakukan pembenahan, perbaikan terhadap pengelolahan bahan medis, fungsinya dikembalikan kepada Instalasi Farmasi. Pemasangan meteran listrik pada unit kateterisasi Jantung agar dapat malakukan dan meneliti lebih lanjut untuk usulan tarif rasional RSMH dimasa yang akan datang berdasarka potensi pasar.

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The establishment of patients check up rates in Heart Cauterization Unit of RSMH Palembang, has yet to refer to the individual service cost and the amount of subsidy given by the hospital to the patients has yet to be known.

The objective of this study was to see a description of the balance between the cost and the income, and to get a description of the costs and policies that have been carried out in 2002 by the RSMH Palembang.

This study was an operational case study. The data used were primary data through direct interviews, and secondary data that were acquired from cost centers. The calculations of individual service cost were obtained from a cost analysis using Activity Based Costing Method in order to see the activities and the amount of the individual service cost.

The result of this study concluded that the actual individual cost for the service of one patient was approximately Rp 7.028.284.- and normative individual cost was approximately Rp 3.743.034.﷓

Cost recovery rate was 56,36 % or below 100%, meaning that cost object was yet to compensate all the cost which become the obligation or was still subsidized. Furthermore, the result of this study showed that the rate establishment policies did not make an estimation of the production cost, the sharing of income was not rational and sensible.

Based on the result of the study, it is suggested to improve medical items management and return its function to the Pharmacy Installation, to provide the installation of electricity barometer in Heart Cauterization Unit, and to make a further study for the proposal of rational rate of RSMH in the future, which is based on market potential.