ROZA, YULIA
(2014)
ANALISIS BIAYA SATUAN OPERASI KATARAK
BERDASARKAN ABC UNTUK PENILAIAN KINERJA
(STUDI PADA BALAI KESEHATAN MATA MASYARAKAT PROVINSI SUMATERA BARAT).
Other thesis, Universitas Andalas.
Abstract
In 2007, WHO predicted that 45 million people in the world suffer from
blindness. Indonesia is in the third position in the world for cataract sufferer with the
number of blindness of 1.47 percents. The number of cases of cataract in West
Sumatera was reported to be at least 31.500 sufferers, however in every year the
number keeps increasing for about 0.1 percent. In 2009, the number of cataract cases
is in the second position from the most ten existing disease, that is 2.874 sufferer,
meanwhile the number of surgical operation of cataract sufferer is 282 sufferer.
The job implementation of West Sumatera BKMM in 2007 for the surgical
operation toward the sufferer of cataract had experienced increasing for 104 % and for
2008. The surgical operation for cataract sufferer had decreased for 16 %, meanwhile
in 2009, the job implementation of West Sumatera BKMM had experienced
significant descrease for 54 %. This research is intended to analyze as well as to
calcilate unit cost occured due to the action of surgical operation of cataract based on
the activity of BKMM in West Sumatera in 2009 in the effort of the assessment of job
implementation of West Sumatera BKMM
The result of this research shown that the total cost of surgical operation of
cataract which contributes most in spending cost is at the time of operation, that is Rp.
1.114.924 (80 %). The direct cost is bigger than indirect cost in cataract surgical
operation for the average of cataract surgical operation.
From the result of calculation, it is gotten that the average unit cost for
surgical operation is Rp. 1.392.376,-. It is seen that the recently-regulated tariff of
operation is more than the unit cost, with the difference as much as Rp 685.076,- ,
meanwhile for the ticket, the recently-regulated tariff is smaller than the unit cost,
with the difference as much as Rp 18,646,-. For the unit cost investigation, the
recently-regulated tariff has difference for Rp. 41,641,-. And the unit cost treatment,
the recently-regulated tariff has difference for Rp. 149,692,-
It is gotten that the unit cost for surgical operation for cataract is smaller than
the recently-regulated tariff. So that, it is suggested to Health Board of West Sumatra
Province to do some calculations of overall cost and re-examine the operation tariff as
well as ticket based on the existing activities in giving service of eye health. Besides
that, because most of the cases of cataract blindness happen in destitute area, it is
needed for the government to support society who does self-payment with JPKM
Reference : 46 ( 1996 – 2010)
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