Cost Analysis Of Clinical Practice Nursing Profession Students With Activity Based Costing (Abc) Method In Dr. Soewandhi Hospital Surabaya East Java

Hasinuddin, Muhammad and Huda, Nuh and Wahid, Abdul (2016) Cost Analysis Of Clinical Practice Nursing Profession Students With Activity Based Costing (Abc) Method In Dr. Soewandhi Hospital Surabaya East Java. Indonesian Nursing Journal of Education and Clinic (INJEC), 1 (2). pp. 128-137. ISSN 2527 - 8819,

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Abstract

ABSTRAK: Pendahuluan: Selama ini unit cost praktek klinik di RS yang menjadi wahana praktik belum pernah dilakukan perhitungan di mana penetapan biaya praktik Klinik lebih berdasar pada perkiraan, kepantasan dan perbandingan dengan biaya praktek klinik dari rumah sakit lainnya. Penetapan biaya ini kadang kala menimbulkan masalah. Saat ini besarnya biaya praktek mahasiswa di rumah sakit pendidikan bervariasi antara Rp. 300.000–Rp. 500.000/orang/bulan. Permasalahan yang ada adalah berapa unit cost dan berapa biaya yang tepat berdasarkan unit cost serta pertimbangan lain yang diberlakukan kepada Mahasiswa praktek Klinik di Rumah Sakit sebagai wahana praktik klinik. Tujuan penelitian ini untuk mengetahui besarnya biaya satuan (unit cost) dan menetapkan besarnya biaya praktik profesi ners yang akan diusulkan berlaku Rumah Sakit Pendidikan mahasiswa profesi Ners. Metode: Jenis penelitian ini adalah penelitian observasional diskriptif dengan melakukan studi kasus di Rumah Sakit dr. Soewandhi Jawa Timur. Perhitungan unit cost dilakukan dengan metode Activity Based Costing (ABC), penetapan biaya lebih lanjut dilakukan content analysis setelah dilakukan Focus Group Discussion, serta pertimbangan-pertimbangan lainnya. Hasil : Hasil penelitian dengan menggunakan metode ABC menunjukkan bahwa unit cost untuk biaya praktek profesi Ners di RS Dr. Soewandhi Surabaya adalah sebesar Rp. 460.000,-/bulan/ orang, sedangkan biaya praktek yang ditetapkan oleh pihak RS Dr. Soewandhi adalah sebesar Rp. 1.200.000,-/bulan/orang. Terdapat kelebihan biaya praktek profesi sebesar Rp. 740.000,-. RS Dr. Soewandhi Surabaya menerapkan biaya praktek tanpa menggunakan standar berdasarkan unit cost yang sesuai. Beberapa institusi pendidikan merasa biaya tersebut sangat berat sehingga berdampak kepada pembatalan pengajuan praktek mahasiswa praktik profesi ners. Diskusi: Pihak RS yang digunakan tempat praktek mahasiswa profesi Ners sebaiknya menggunakan standar biaya yang sesuai dengan kebutuhan melalui perhitungan yang tepat agar biaya yang dibebankan kepada mahasiswa melalui institusi pendidikan sesuai dengan perhitungan yang tepat. Kata kunci: ABC sistem, Profesi Ners, Biaya Praktek ======================================================================================== ABSTRACT : Introduction: During this time the unit cost of clinical practice in hospitals that practice becomes a vehicle which has not been done calculation costing more Clinical practice based on estimates, propriety and comparison with the cost of clinical practices from other hospitals. The costing is sometimes caused problems. Currently the cost of student practice in teaching hospitals varies between Rp. 300,000–Rp. 500,000 / person / month. The problem that exists is how the unit cost and how much it costs the right based on unit cost and other considerations that apply to students practice at the Hospital Clinic as a vehicle for clinical practice. The purpose of this study to determine the unit cost and set the cost of professional practice of nurses that will be proposed applicable professional nurses students at Hospital. Methods: This research was a descriptive observational study by conducting a case study in the dr. Soewandhi hospital East Java. Calculation of unit cost carried by Activity Based Costing (ABC), costing was based on content analysis after conducting focus group discussions, as well as other considerations. Results: The results using the ABC method showed that the unit cost to the cost of professional practice nurses in the hospital Dr. Soewandhi Surabaya is Rp. 460,000,-/month/person, while the cost of practice set by the RS Dr. Soewandhi is Rp. 1.200.000,-/month/person. There is a practice of the profession excess costs Rp. 740,000,-. RS Dr. Surabaya Soewandhi practice fees apply without using a standard based on the unit cost accordingly. Some educational institutions felt the cost was very heavy so the impact to the cancellation of the filing of the professional nurses student practice. Discussion: The hospital used a professional students practice nurses should use the standard fees in accordance with needs through precise calculations that the fees charged to students through educational institutions in accordance with the appropriate calculations. Keywords: ABC system - Profession nurses - Fee Practices

Item Type:	Article
Subjects:	R Medicine > R Medicine (General)
Divisions:	Faculty of Medicine, Health and Life Sciences > School of Medicine
Depositing User:	Nuh Huda
Date Deposited:	02 Sep 2019 02:44
Last Modified:	02 Sep 2019 02:44
URI:	http://repository.stikeshangtuahsby-library.ac.id/id/eprint/78

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