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"Di era JKN ini, rumah sakit dituntut harus efisien dalam mengendalikan biayalayanan agar tidak melebihi tarif INA CBGs dengan catatan mutu layanan harustetap terjaga dengan baik. Penelitian deskriptif kuantitatif ini bertujuanmenganalisis biaya berdasarkan tarif rumah sakit dan klaim INA CBGs padapasien peserta BPJS kasus sectio caesarea di RSUD dr. Doris Sylvanus padaJanuari sampai Agustus Tahun 2016. Berdasarkan hasil penelitian diketahui biaya yang tidak dibayar sesuai tarifrumah sakit sebesar Rp 1.708.663.354 42 . Biaya pelayanan persalinan sesarringan sesuai tarif rumah sakit pada kelas 1 sebesar Rp 10.267.710,-, kelas 2sebesar Rp 9.441.399,- dan kelas 3 sebesar Rp 8.591.730,-. Komponen biayatertinggi adalah biaya tindakan operasi. Sehingga perlu dilakukan kajian ulangtarif pelayanan Sectio caesarea.

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In this National Health Insurance period, hospital ospitals are required to beefficient in controlling the cost of services so as not to exceed the tariff of INACBGs with the quality record of the service must be maintained properly. Thisquantitative descriptive study aims to analyze the cost of Sectio caesarea of BPJSparticipants based on hospital rates and INA CBGs rates in dr. Doris Sylvanusregional public hospital on January until August 2016.

The result revealed that the unpaid cost according to hospital rates is Rp1.708.663.354 42 . The cost of light cesarean delivery service according tohospital rates in grade 1 is Rp 10,267,710, , 2nd grade is Rp 9,441,399, and grade3rd is Rp 8,591,730, . The highest cost component is the cost of surgery. So it isnecessary to review the hospital rates of cesarean delivery service."

"[Program Jaminan Kesehatan Nasional menerapkan sistem pembayaran prospektifyaitu dengan tarif INA CBG?s untuk pelayanan di rumah sakit. Tujuan penelitianini yaitu untuk menganalisis selisih biaya layanan dengan tarif INA CBG?s dantarif rumah sakit khusus kasus sectio caesaria dengan kode ICD X (O.342) padapasien BPJS berdasarkan komponen biaya serta mengetahui gambaran perbedaanbiaya layanan tersebut berdasarkan karakteristik pasien. Jenis penelitian iniadalah deskriptif kuantitatif dengan metode cross sectional dengan sampelsebanyak 89 pasien. Dari hasil penelitian didapat rata-rata selisih biaya layananuntuk kasus sectio caesaria dengan diagnosa utama O.342 terhadap tarif rumahsakit adalah selisih negatif (efisien) sebesar Rp 1,236,793,- dengan CRR (costrecovery rate) 120% dan terhadap tarif INA CBG?s adalah selisih positif (tidakefisien) sebesar Rp 1,974,050,- dengan CRR (cost recovery rate) 68% Gambaranperbedaan biaya layanan berdasarkan karakteristik pasien yang memilikihubungan dengan besarnya biaya layanan adalah kelas rawat (p=0,000), diagnosissekunder (p=0,050) dan lama hari rawat (p=0,046), sedangkan yang tidakmemiliki hubungan dengan besarnya biaya layanan adalah umur pasien(p=0,956).;The National Health Insurance Scheme implementing prospective paymentsystem INA CBG's rates for hospital services. The purpose of this study is toanalyze the difference in cost services with INA CBG's rates and hospitals ratesspecialty in patients BPJS with sectio caesaria cases with ICD X (O.342) basedcomponent costs and reveal the differences in cost of these services is based onthe characteristics of the patient. This type of research is quantitative descriptivecross sectional method with a sample of 89 patients. The result is the averagedifference between the cost of services for Caesaria sectio cases with primarydiagnosis O.342 against hospital rates are negative difference (efficient) to Rp1,236,793, - with the CRR (cost recovery rate) of 120% and against the CBG'sINA rates are positive difference (inefficient) to Rp 1,974,050, - with the CRR(cost recovery rate) of 68% service charge difference picture based on thecharacteristics of patients who have a relationship with the cost of the service isambulatory class (p = 0.000), a secondary diagnosis (p = 0.050) and the lengthof stay (p = 0.046), whereas no relation to the cost of the service is the age of thepatients (p = 0.956)., The National Health Insurance Scheme implementing prospective paymentsystem INA CBG's rates for hospital services. The purpose of this study is toanalyze the difference in cost services with INA CBG's rates and hospitals ratesspecialty in patients BPJS with sectio caesaria cases with ICD X (O.342) basedcomponent costs and reveal the differences in cost of these services is based onthe characteristics of the patient. This type of research is quantitative descriptivecross sectional method with a sample of 89 patients. The result is the averagedifference between the cost of services for Caesaria sectio cases with primarydiagnosis O.342 against hospital rates are negative difference (efficient) to Rp1,236,793, - with the CRR (cost recovery rate) of 120% and against the CBG'sINA rates are positive difference (inefficient) to Rp 1,974,050, - with the CRR(cost recovery rate) of 68% service charge difference picture based on thecharacteristics of patients who have a relationship with the cost of the service isambulatory class (p = 0.000), a secondary diagnosis (p = 0.050) and the lengthof stay (p = 0.046), whereas no relation to the cost of the service is the age of thepatients (p = 0.956).]"

"Dilaksanakannya program Jaminan Kesehatan Nasional, diharapkan memberikepastian jaminan kesehatan menyeluruh bagi semua lapisan masyarakat. Sistemklaim pelayanan kesehatan di Rumah Sakit era JKN, dilakukan dengan tarif INACBGs.Namun terdapat keluhan adanya ketimpangan biaya tindakan dengan tarifINA-CBGs terutama pada tindakan bedah kelas III. Penelitian ini bertujuanmenganalisis selisih biaya aktual pelayanan dengan tarif INA-CBGS pada tindakanSectio Caesarea pasien JKN kelas III di Rumah Sakit Wisma Prashanti. Diambilsampel dari periode bulan Januari - Oktober 2017 sebanyak 27 pasien dengan kriteriainklusi pasien JKN kelas III dengan diagnosa utama maternal care due to uterinescar from previous surgery, untuk mengetahui perbandingan pemanfaatan layananaktual dengan Clinical Pathway Sectio Caesarea. Perhitungan biaya aktual dilakukandengan menggunakan metode double distribution berdasarkan data dari bagiankeuangan dan laporan rumah sakit. Hasil penelitian mendapatkan bahwa biaya aktualpelayanan tindakan SC pada pasien kelas III yakni Rp. 5.658.016,75 dengan tarifINA CBGs yang dibayarkan adalah Rp.5.019.900,00, sehingga terdapat selisihnegatif sebesar Rp. 638.116,75. Komponen biaya yang dinilai dapat dikontrol adalahkomponen biaya operasional seperti biaya listrik, air, telepon, serta bahan medishabis pakai. Meskipun demikian, belum patuhnya staf terhadap Clinical Pathway CP juga berpotensi menyebabkan variasi komponen pelayanan, yang berdampakterhadap kenaikan biaya pelayanan. Pembentukan Tim Kendali Mutu dan KendaliBiaya dan Tim Anti Fraud diperlukan agar dapat secara rutin berkoordinasi denganmanajemen sehingga diketahui lebih dini penyimpangan yang ada untuk mencegahkemungkinan kerugian rumah sakit lebih banyak. Koordinasi antara manajemendengan dokter spesialis terkait Clinical Pathway juga perlu diintensifkan agarClinical Pathway menjadi kesepakatan bersama, serta adanya sosialisasi danpengawasan pelaksanaannya. Selain itu upaya efisiensi juga dapat dilakukan melaluibriedging Sistem Informasi Manajemen RS SIMRS dengan sistem INA-CBGS, danpelaksanaan analisis unit cost setiap tahunnya untuk mengetahui tingkat efisiensi danpencapaian kinerja unit.

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The implementation of the National Health Insurance JKN program, is expectedto provide health coverage for all levels of society. The claim system of health services at the Hospital, conducted by INA CBGs tariff. However, there arecomplaints of cost difference between actual cost with INA CBGs tariff especiallyfor surgical treatment on the patients of class III. This study aims to analyze thecost differences between the actual cost of Sectio Caesarea services and INACBGStariffs on patients JKN class III at Wisma Prashanti Hospital. 27 sampleswere taken from the period time of January October 2017 with the inclusioncriteria are patients of JKN class III with a primary diagnosis of maternal caredue to uterine scar from previous surgery, to determine the actual serviceutilization compare with Clinical Pathway of Sectio Caesarea. Actual costcalculation is done by using double distribution method based on data fromfinancial section and hospital report.

The results of the study found that the actualcost of SC services in patients class III is Rp. 5,658,016.75 with INA CBGs tariffpaid is Rp.5.019.900,00, so there is a negative difference of Rp. 638.116,75. Costcomponents that are assessed to be controlled are the components of operationalcosts such as electricity, water, telephone, and medical consumables. However,the lack of compliance of staff to CP also has the potential to cause variations inservice components, which have an impact on the increase in service costs. It isrecommended to establish a Quality and Cost Control Team and an Anti FraudTeam that can routinely coordinate with the management so that we have knownthe irregularities earlier to prevent hospital losses. There should be acoordination between management and specialist doctors related to ClinicalPathway as a mutual agreement, as well as the socialization and supervision of itsimplementation. In addition, efficiency efforts can also be done through briedgingthe hospital management information system with INA CBGS system, andimplementation of unit cost analysis every year to know the level of efficiency andachievement of unit performance."

"Penelitian bertujuan melihat perbedaan cost recovery rate (CRR) tarif INA CBG’s dan tarif rumah sakit kasus CAD dengan PCI di RSUP Dr. Mohammad Hoesin Palembang. Hasil penelitian menunjukkan berdasarkan cost of treatment berbasis clinical pathways pada severity level I nilai CRR RS berada diatas CRR tarif INA CBGs, pada severity level II dan III nilai CRR RS lebih rendah dari CRR tarif INA CBGs pada utilisasi stent 1 dan 2. Tarif INA CBGs tidak memperhitungkan jumlah stent dalam setiap tindakan PCI. Perlu evaluasi metode penghitungan tarif INA CBGs dari hospital base rate ke metode perhitungan cost of treatment berdasarkan clinical pathway, sehingga biaya operasional RS dapat dipenuhi dan tetap mampu berikan pelayanan yang bermutu.

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This study aims to see how the difference between the cost recovery rate (CRR) hospital rates and INA CBG's rates in case of CAD with PCI at Hospital Dr. Mohammad Hoesin Palembang.The results showed the cost of treatment based on clinical pathways are at the severity level I value of CRR Hospital rates above the CRR CBGs INA rates, whereas the severity level II and III of CRR Hospital rate more lower than CRR INA CBGs rates for the utility stent is less than 2. This is due to CBGs INA rate do not take into account the magnitude of the stent in every act of PCI performed in patients with CAD. Based on the research necessary to evaluate teh methode of calculating INA CBGs ratesfrom hospital base rate methode to Cost of treatment based on clinical pathway in order to create a balance so that the operational cost of service rates hospitals can be met and still be able to provide good quality services."

"Penelitian ini bertujuan untuk menganalisis perbedaan antara biaya rawat inap berdasarkan tarif INA-CBGs dengan biaya rawat inap berdasarkan tarif rumah sakit pada pasien Jaminan Kesehatan Nasional (JKN) dengan diagnosis infeksi HIV di Rumah Sakit Ketergantungan Obat Jakarta. Penelitian ini menggunakan metode deskriptif kualitatif. Hasil penelitian menunjukan bahwa secara keseluruhan perbedaan biaya rawat inap antara BPJS Kesehatan dengan rumah sakit disebabkan oleh adanya perbedaan tarif dan perbedaan metode pembebanan biaya. Akibat perbedaan tersebut, rumah sakit mengalami kerugian. Rumah sakit dapat menekan kerugian dengan meningkatkan cost effectiveness proses bisnis rawat inap, menetapkan harga target, menyusun biaya standar serta melakukan monitoring dan evaluasi penyelenggaraan Program JKN.

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This study's objective is to analyze the difference between inpatient cost based on INA-CBGs rates with the one based on hospital rates on JKN patient with HIV infection in Rumah Sakit Ketergantungan Obat Jakarta. This study uses a descriptive-qualitative methods. The study shows for overall the difference casuses loss to the hospital. It because of the rate and the charging method differences between BPJS Kesehatan and the hospital. The hospital reduces the loss by improving the cost effectiveness of business processes, planning and controlling the inpatient cost through target pricing and standard costing as well as monitoring and evaluating the programs."

"SJSN pada dasarnya merupakan program negara yang bertujuan memberi kepastian perlindungan dan kesejahteraan sosial bagi seluruh rakyat Indonesia. Melalui program ini, setiap penduduk diharapkan dapat memenuhi kebutuhan dasar hidup yang layak apabila terjadi hal-hal yang dapat mengakibatkan hilang atau berkurangnya pendapatan, karena menderita sakit, mengalami kecelakaan, kehilangan pekerjaan, memasuki usia lanjut atau pensiun Melalui peraturan presiden nomor 12 tahun 2013 tentang jaminan kesehatan ditetapkan pembayaran pelayanan kesehatan tingkat lanjut di rumah sakit menggunakan pembayaran pra upaya (prospective payment) yaitu menggunakan pola INA-CBGs. Penerapan tarif INA-CBGs menimbulkan polemik bagi rumah sakit karena terdapat selisih bayar yang cukup besar antara tarif rumah sakit dan tarif INA-CBGs.Salah satu komponen yang harus dipersiapkan oleh rumah sakit adalah membuat suatu pedoman pembiayaan berdasarkan cost of treatment berbasis clinical pathways. Prioritas untuk pembuatan clinical pathway adalah kasus yang sering ditemui,kasus yang terbanyak,biayanya tinggi,perjalanan penyakit dan hasilnya dapat diperkirakan,telah tersedia standar pelayanan medis dan standar prosedur operasional. Untuk tindakan herniotomi yang disepakati di RS PMI Bogor ada 12 clinical pathway.dengan perhitungan cost of treatment dari yang paling minimal pada kasus herniotomi anak murni Rp 5.368.719,00 sampai yang maksimal pada herniotomi Tua komplikasi dengan penyerta sebesar Rp 9.350.683,00. Dengan adanya perhitungan ini Rumah Sakit memiliki pedoman biaya tindakan herniotomi yang bersifat prospective payment. Saran untuk rumah sakit diharapkan rumah sakit melakukan perhitungan cost of treatment untuk tindakan yang lain berdasarkan clinical pathway yang disepakati di RS PMI Bogor.

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National Health Insurance System (SJSN) is basically a state program that aims to provide certainty of protection and social welfare for all Indonesian people. Through this program, each resident is expected to meet the basic needs of living where things happen that can lead to lost or reduced income, because of illness, accident, loss of a job, entering old age or retirement. Through a presidential decree number 12 of 2013 about , has set an advanced payment of health care services in hospitals, using pre-payment efforts (prospective payment) that uses pattern INA-CBGs. Implementation of INACBGs rates for hospital became polemic because there is a large enough difference in pay between hospital rates and INA-CBGs rates.One of the component that must be prepared by the hospital is making a guideline based on clinical pathway calculated cost of treatment.Prioritas for the manufacture of clinical pathways are frequently encountered cases, most cases, the cost is high, the disease course and outcome can be expected, has provided medical service standards and standard procedures operasional.For herniotomy procedures agreed at the PMI Bogor hospital, there were 12 clinical pathway with calculation cost of treatment and the most minimal in the case of a pure child herniotomy Rp 5,368,719.00 to the maximum at Old herniotomy with concomitant complications of Rp 9,350,683.00. Given this calculation Hospital has guidelines herniotomy procedures costs that are prospective payment. Suggestions for hospital is expected to perform the calculation of the cost of treatment for other actions based on agreed clinical pathways in PMI Bogor hospital."

"Sistem pembayaran prospektif dengan paket tarif INACBG untuk kasus dengan jaminan BPJS menuntut rumah sakit agar dapat melakukan kendali biaya. Penelitian ini bertujuan untuk menilai upaya cost containment RSUD Kota Bogor melalui penerapan Clinical Pathway, formularium, dan struktur insentif. Studi dilakukan pada kasus Sectio Caesarea periode Januari-Maret 2016 secara kuantitatif, dengan membandingkan selisih klaim BPJS dan tagihan RS serta menilai penerapan Clinical Pathway (n=133), dan secara kualitatif dengan wawancara mendalam (10 informan). Selisih kurang yang didapat sebesar Rp.1.014.125.684,00 dengan rata-rata selisih kurang sebesar Rp.4.899.157,89 per kasus. Didapatkan 84% kasus memiliki length of stay sesuai Clinical Pathway. Dari kasus tersebut, 96% visitasi dokter sesuai, 21% penggunaan obat dan BHP sesuai, dan 48% pemeriksaan laboratorium sesuai. Formularium yang digunakan sesuai dengan formularium nasional. RSUD Kota Bogor belum memiliki sistem evaluasi untuk menilai penerapan clinical pathway dan penggunaan obat. Struktur insentif yang digunakan adalah sistem fee-for-service yang tidak sesuai dengan metode pembayaran prospektif.

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Prospective payment system with INACBG tariff for cases using BPJS Insurance demands hospital to control their cost. This study aims to see the cost containment in Kota Bogor Regional Hospital through the implementation of Clinical pathway, drug formulary, and incentive structure. The study looked into Sectio Caesarea cases from January to March 2016, using quantitative method, comparing BPJS claim and hospital billing and the implementation of clinical pathway (n=133), and using qualitative method through in depth interview (10 informants). It is noticed the deficit amount Rp.1.014.125.684,00 and the average of deficit per case is Rp.4.899.157,89. Eighty four percent of cases have length of stay in accordance with clinical pathway. From those cases, 96% has concordant doctors visit, 21% has concordant drug usage, and 48% has concordant laboratory diagnostic test. The hospital formulary uses the national formulary. It is found that Kota Bogor Regional Hospital does not have an evaluation system for clinical pathway implementation and drug usage. The incentive structure that is used is fee-forservice system which is not suitable for prospective payment method."

"Laporan Penilaian Kinerja Badan Layanan Umum Daerah (BLUD) yang dikeluarkan oleh Badan Pengawasan Keuangan dan Pembangunan (BPKP) menunjukkan bahwa masih belum maksimalnya pengelolaan anggaran di RSUD dr. Doris Sylvanus. Pengajuan klaim kepada Badan Penyelenggara Jaminan Sosial (BPJS Kesehatan) dan piutang yang belum terbayar kan menjadi masalah pengelolaan keuangan di RSUD ini. Kondisi tersebut mendorong dilakukannya penelitian yang bertujuan untuk menganalisis proses pengelolaan anggaran dan kapasitas kelayakan pengelolaan keuangan di RSUD dr. Doris Sylvanus Palangka Raya, Kalimantan Tengah. Penelitian ini menggunakan konsep teori yang dikemukakan oleh Olander (2007) terkait Proses Anggaran dan Kapasitas Kelayakan Pengelolaan Keuangan. Pendekatan penelitian yang digunakan pada penelitian ini adalah pendekatan post-positivist dengan teknik pengumpulan data kualitatif melalui wawancara mendalam dan juga studi kepustakaan. Adapun hasil penelitian ini menunjukkan pengelolaan anggaran berjalan sesuai proses anggaran yang ada, meskipun begitu dalam pelaksanaannya masih terdapat tahapan pada proses yang terkendala seperti pada pencairan anggaran, sistem akuntansi dan sistem pelaporan serta evaluasi hasil audit dan pelaporan. Kapasitas Kelayakan pengelolaan keuangan telah terpenuhi kecuali pada bagian kuantitas sumber daya manusia yang masih harus dikaji lagi dan juga peraturan pemerintah perlu dilengkapi.

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The Performance Evaluation Report of the Regional Public Service Agency (BLUD) issued by the Financial and Development Supervisory Agency (BPKP) shows the management of the budget in RSUD dr. Doris Sylvanus is still not optimal. Claim submission to the Social Security Organizing Agency (BPJS Healthcare) and their unpaid debts are matter of financial management in dr. Doris Sylvanus Hospital. These conditions encourage the conduct of this study which aims to analyse the process of budget management and the capacity for financial management feasibility at RSUD dr. Doris Sylvanus Palangka Raya, Central Kalimantan. This study used a theoretical concept proposed by Olander (2007) about the budget process and financial management feasibility capacity. The study also used a post-positivist approach with qualitative data, collection techniques through in-depth interviews and also library research. The results of this study show the management of the budget runs according to the existing budget process, however in its implementation there are still stages in the process that are constrained by budget disbursement, accounting systems, as well as evaluation of audit and reporting results. The capacity for financial management Feasibility has been fulfilled, except in the quantity of human resources that still needs to be reviewed and also government regulations that need to be completed."

"RSUD dr Doris Sylvanus Palangkaraya melakukan implementasi SIMRS GOS 2 untuk meningkatkan efisiensi, efektifitas, dan kinerja. Penerimaan penggunaan SIMRS merupakan penentu dalam kesuksesan implementasi. Tenaga medis dan nakes merupakan pengguna SIMRS GOS 2 terbanyak di rumah sakit, sehingga dianggap perlu untuk menganalisis penerimaannya. Analisis penerimaan pengguna dilakukan berdasarkan Technology Acceptance Model (TAM) dalam penelitian kuantitatif berdesain cross sectional. Responden penelitian sebanyak 265 tenaga medis dan tenaga kesehatan RSUD dr Doris Sylvanus. Analisis dilakukan dengan uji univariat dan Structural Equation Model (SEM).Hasil penelitian didapatkan terdapat hubungan langsung yang positif dan terbukti secara statistik antara persepsi kemudahan dengan persepsi manfaat. Persepsi manfaat memiliki hubungan yang positif dengan sikap. Sikap memiliki hubungan positif dengan niat menggunakan. Niat menggunakan memiliki hubungan positif dengan penggunaan SIMRS GOS 2 secara nyata. Hubungan tidak langsung dan positif didapatkan antara persepsi manfaat dengan niat menggunakan melalui sikap.Tidak didapatkan hubungan langsung antara persepsi kemudahan dengan sikap, demikian pula antara persepsi manfaat dengan niat menggunakan SIMRS GOS 2 oleh para tenaga medis dan nakes di RSUD dr Doris Sylvanus.

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RSUD dr Doris Sylvanus Palangkaraya implemented SIMRS GOS 2 to improve efficiency, effectiveness, and performance. Acceptance of the use of SIMRS is decisive in successful implementation. Health workers are the most users of SIMRS GOS 2 in hospitals, so it is considered necessary to analyze their acceptance. User acceptance analysis was conducted based on the Technology Acceptance Model (TAM) in crosssectional quantitative research. The respondents of the study were 265 health workers of Dr. Doris Sylvanus Hospital. The analysis was carried out with univariate tests and the Structural Equation Model (SEM). The results of the study found that there was a positive and statistically proven direct relationship between the perception of convenience and the perception of benefits. The perception of benefits has a positive relationship with attitude. Attitude has a positive relationship with intent to use. The intention to use has a positive relationship with the real use of SIMRS GOS 2. An indirect and positive relationship is obtained between the perception of benefits and the intention to use through attitude. There is no direct relationship between the perception of convenience and attitude, as well as between the perception of benefits and the intention to use SIMRS GOS 2 by health workers at Dr. Dosir Sylvanus Hospital."