Penentuan Tarif Badan Layanan Umum RSUD “X” Berdasarkan PERMENKES Nomor 85 Tahun 2015

Abstract

This study aims to determine the process of calculating rates at RSUD “X" in Indonesia. Periodically, when needed, each hospital always fixes the calculation of service rates charged to patients. Similarly, RSUD “X," which is 2021, will also perform a re-calculation of rates adjusted to current conditions and Permenkes No. 85, 2015 regarding the calculation of rates. The flow rate calculation process is obtained from interviews with consultants who perform rates calculations at RSUD "X" accompanied by supporting data. The research method is descriptive qualitative. There are seven steps adopted by Shepard (1998) to perform rates calculations, starting from the identification of the final product to the final report. There are three cost centers in cost identification: the general cost center, ancillary cost center, and clinical cost center. The clinical cost center is the final product of rates calculation, where the rates is calculated based on unit cost. Costs that arise from general and ancillary are allocated to primarily clinical based on floor area. The report on the results of the rates calculation is in the form of the rates for each action that is part of the clinical. The rates will be stated in the local Regent Regulation. In addition, the final result is a complete report on the flow of calculations and sources of information that are used as a basis for hospital management to evaluate and calculate rates in the future.