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Analisa Penentuan Tarif Tindakan Medis Operatif Kelas II (Studi di Rumah Sakit X, Malang)
Abstract
Penetapan tarif tindakan medis operatif perlu mempertimbangkan biaya pelayanan, daya saing rumah sakit, dan kemampuan masyarakat membayar. Penelitian ini menganalisis penentuan tarif tindakan operatif kelas II di rumah sakit X berdasarkan unit cost, tarif kompetitor, dan Willingness to Pay (WTP). Penelitian menggunakan desain gabungan (concurrent embedded design) dengan dua komponen: studi biaya retrospektif dan studi WTP cross-sectional pada 114 responden purposive. Unit cost dihitung dengan Activity-Based Costing (ABC) yang dimodifikasi menggunakan cost driver durasi dan volume tindakan. WTP diukur dengan Contingent Valuation Method (CVM) format payment card. Hubungan karakteristik responden dengan WTP dianalisis menggunakan uji Chi-square. Rekomendasi tarif disusun melalui aturan keputusan tiga batasan: unit cost (batas bawah), WTP (batas atas), dan tarif kompetitor (acuan pasar). Hasil penelitian menunjukkan laparotomy dan trepanasi belum mencapai cost recovery optimal, sedangkan tarif rumah sakit X masih kompetitif dibandingkan empat rumah sakit pembanding yang dipilih berdasarkan kriteria wilayah, tipe, dan kesamaan layanan. Mayoritas responden menghendaki tarif tetap. Usia berhubungan signifikan dengan WTP appendectomy dan tingkat pendidikan dengan WTP laparotomy. Penentuan tarif tindakan medis operatif perlu mengintegrasikan unit cost, cost recovery, tarif kompetitor, dan WTP untuk menghasilkan kebijakan tarif yang rasional, kompetitif, dan mendukung keberlanjutan finansial rumah sakit.
Kata kunci: Tarif tindakan medis operatif, unit cost, kesediaan membayar.
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DOI: https://doi.org/10.52643/marsi.v10i3.9024
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