ABSTRAK Latar belakang. Masalah yang sering dihadapi pada pelayanan pasien JaminanKesehatan Nasional adalah kesenjangan biaya perawatan pasien stroke dengantarif INA-CBGs. Hal ini terkait dengan biaya perawatan dan Clinical Pathway.Tujuan. Mengetahui biaya perawatan pasien stroke di Rumah Sakit Pusat OtakNasional.Metoda. Penelitian kuantitatif deskriptif mengikutsertakan 277 subjek penyakitstroke yang diperoleh di Rumah Sakit Pusat Otak Nasional Jakarta selama Januari? Juni 2015. Biaya perawatan stroke dihitung berdasarkan biaya satuan (unit cost)dengan menggunakan metode activity based costing dan Clinical Pathway.Hasil. Biaya satuan perawatan stroke iskemik dan stroke hemoragik berdasarkanClinical Pathway, dengan memperhitungkan biaya investasi dan biaya gaji, tanpamemperhitungkan jasa medis berturut-turut adalah Rp 311,860,860.83 dan Rp585,083,610.01; dengan memperhitungkan biaya investasi, biaya gaji, dan jasamedis berdasarkan tarif rumah sakit adalah Rp 321,682,940.73 danRp598,929,450.01; dengan memperhitungkan biaya investasi, biaya gaji, dan jasamedis berdasarkan tarif IDI adalah Rp 318,360,860.73 dan Rp 594,333,610.01;tanpa memperhitungkan biaya investasi, biaya gaji, dan jasa medis adalahRp30,361,681.00 dan Rp25,698,199.46; tanpa memperhitungkan biaya investasidan biaya gaji, tetapi memperhitungkan jasa medis berdasarkan tarif rumah sakitadalah Rp 40,183,761.00 dan Rp 39,544,199.46; tanpa memperhitungkan biayainvestasi dan biaya gaji, tetapi memperhitungkan jasa medis berdasarkan IDIadalah Rp 36,861,681.00 dan Rp 34,948,199.46.Simpulan: Dijumpai selisih biaya perawatan berdasarkan biaya satuan danClinical Pathway, baik yang memperhitungkan biaya investasi, gaji, dan jasamedis, maupun tanpa memperhitungkan biaya investasi, gaji, dan jasa medis,dengan tarif layanan existing dan tarif INA-CBGs ABSTRACT Background. Problem often encountered in patient care National HealthInsurance is the gap between the cost of stroke treatment with INA-CBGs tariff.This is related to the cost of treatment and the Clinical Pathway.Aim. Knowing the cost of stroke treatment in the National Brain Center HospitalJakarta.Methods. Descriptive quantitative study involving 277 subjects stroke obtained atthe National Brain Center Hospital Jakarta during January - June 2015. The costof stroke treatment are calculated based on the unit cost using activity-basedcosting method and Clinical Pathway.Results. The unit cost of ischemic stroke and hemorrhagic stroke treatment byClinical Pathway, taking into account investment costs and salary costs, regardlessof medical services is IDR 311,860,860.83 and IDR 585,083,610.01; taking intoaccount investment cost, salary cost, and medical services tariff based hospital isIDR 321,682,940.73 and IDR 598,929,450.01; taking into account investmentcost, salary cost, and medical services tariff based IDI is IDR 318,360,860.73 andIDR 594,333,610.01; without taking into account investment cost, salary cost, andmedical services are IDR 30,361,681.00 and IDR 25,698,199.46; without takinginto account the investment cost and salary cost, but taking into account medicalservices tariff based hospital is IDR 40,183,761.00 and IDR 39,544,199.46;without taking into account the investment cost and salary cost, but taking intoaccount medical services tariff based IDI is IDR 36,861,681.00 and IDR34,948,199.46.Conclusion. Found difference in the cost of stroke treatment is based on unit costand Clinical Pathway, both of which take into account the investment, salaries,and medical services cost, and without taking into account investment, salaries,and medical services cost, with existing services and tariff rates INA-CBGs |