Analisis Perencanaan Dan Pengendalian Logistik Farmasi Dengan Metode Pareto Dan Balanced Scorecard Di RSUD Kabupaten Bekasi

R Yuliyana Kusaeri, Eka Yoshida Syofian Syukri, Yanuar Yak

Abstract


Metode perencanaan logistik farmasi konvensional sering menciptakan disparitas antara indikator finansial dan kualitas layanan. Penelitian ini menerapkan metode ABC-Pareto dengan Balanced Scorecard. Dengan rancangan penelitian deskriptif-analitik melalui pendekatan metode campuran, riset ini mencakup analisis menyeluruh terhadap 1.127 produk farmasi (periode Januari hingga Desember 2024) disertai wawancara ekstensif dengan 20 narasumber strategis. Temuan utama memperlihatkan bahwa kategorisasi ABC mengungkapkan 41 produk (3,64%) masuk Kategori A yang menyumbang 80% dari total nilai (Rp 12,8 miliar), sementara 1.003 item (89%) memiliki saldo akhir kosong—mengindikasikan ekspansi formularium yang substansial. Asesmen BSC mengungkapkan kontradiksi mendasar: dimensi Finansial mencatatkan 76,67% (mengindikasikan kecukupan) berbanding terbalik dengan dimensi Konsumen pada 59,38% (menunjukkan ketidakcukupan)—dengan kesenjangan 17 poin persentase. Investigasi mengidentifikasi tiga faktor kausal yang saling berkaitan: ekspansi formularium yang menggerus alokasi modal kerja, variabilitas waktu tunggu pengadaan yang memerlukan akumulasi stok pengaman berlebihan, dan stratifikasi ABC yang telah dilaksanakan namun tanpa implementasi operasional. Beban biaya yang tidak tercatat dikalkulasikan mencapai Rp 4-6,7 miliar per tahun (mewakili 3-5% dari anggaran), meliputi biaya tambahan pengadaan mendesak, perbedaan biaya substitusi obat, serta beban biaya peluang yang hilang. Kajian ini menetapkan bahwa pendekatan pengukuran tradisional menciptakan 'ilusi kecukupan' yang menutupi disfungsi sistem yang mendasar. Lima rekomendasi berbasis empiris mencakup: optimasi formularium, operasionalisasi kerangka ABC yang memungkinkan kontrol inventori terdiferensiasi, pelacakan kinerja waktu tunggu secara sistematis, perluasan parameter pengukuran finansial, dan arsitektur tata kelola yang terpadu.
Kata kunci: Analisis ABC, Balanced Scorecard, Logistik Farmasi, Biaya Tersembunyi, Efisiensi Rumah Sakit, Dead Stock, Inventory Turnover Ratio (ITOR), Stockout

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DOI: https://doi.org/10.52643/marsi.v10i3.8167

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