ABSTRAK
Rumah sakit dalam menyelenggarakan kegiatan pelayanan kesehatan yang sesuai dengan kebutuhan masyarakat secara efektif dan efisien perlu ditunjang dengan pengadaan sarana-sarana antara lain penyediaan alat-alat baik untuk pengobatan, penunjang diagnosa maupun membantu penyembuhan pasien. Peralatan yang dibutuhkan diantaranya adalah peralatan yang berteknologi tinggi dan disebut dengan peralatan medis canggih. Investasi peralatan medis canggih jelas akan melibatkan penyediaan dana yang relatif besar. Sedangkan utilisasi yang rendah akan menyulitkan dalam pembiayaannya.Penelitian ini dilakukan untuk mendapat gambaran tentang persentase utilisasi USG Mata dan Operating Microscope terhadap kapasitas alat dan kemampuan pembiayaannya dengan pendapatan yang diperoleh dari pasien sebagai hasil dari utilisasi alat-alat tersebut.Analisa Cost Recovery dilakukan dengan membandingkan pendapatan alat terhadap biaya pemeliharaan, biaya operasional dan biaya penyusutan/depresiasi pada tahun yang sama.Hasil penelitian ini memberikan gambaran bahwa utilisasi USG Mata masih sangat rendah (3,4% pada tahun I dan 3,9% pada tahun II), maka dipandang perlu untuk dilakukan upaya pemasaran dan kerja sama dengan rumah sakit lain. Sedangkan utilisasi Operating Microscope juga belum optimal (33,5 % pada tahun I dan 31,3 % pada tahun II).Walaupun pendapatan baik dari USG Mata maupun Operating Microscope belum mampu menutup semua pembiayaan masingmasing, namun penyediaan alat-alat tersebut dinilai layak.

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ABSTRACT
Assessment Of Utilization About Investment of Sophisticated Medical Equipment For Providing Health Care (Production) and For Giving Support in Dr. Kariadi Hospital on Equipment Acquisition In The Fiscal Year 1993/1994. Hospital, in its activities to provide healthcare service for the need of the society properly, effectively and efficiently, needs to be supported by acquisition of equipment such as the availability of instruments both for treatment, to support diagnosis and to help the healing process of the patients.Among the necessary equipments, there are high technology equipments and are called sophisticated medical equipments. Obviously, investment in sophisticated medical equipment will involve the availability of fund in relatively large amount. Whereas the low utilization will cause difficulties in its funding.This study was performed to obtain a picture about the percentage of utilization of Ophthalmic USG and Ophthalmic Operating Microscope in comparison with its capacity ; and the hospital's ability to pay its costs by using revenue earned from patients as a result of the utilization of the equipment. Analysis of Cost Recovery was performed by making a comparison between revenue from the equipment and its maintenance cost, operating cost and depreciation cost in the same year.The results of this study showed that Ophthalmic USG utilization was still very low (3,4 % in the first year and 3,9% in the second year). Therefore it was necessary to make marketing efforts and to establish a joint cooperation with other hospitals. Whereas the utilization of Ophthalmic Operating Microscope was neither optimal (33,5 % in the first year and 31,3 % in the second year). The revenue from both Ophthalmic USG and Ophthalmic Operating Microscope still could not cover all cost from both equipments. How ever the acquisition of the equipments was considered as feasible.