ANALISIS UNIT COST (BIAYA SATUAN) PENYELENGGARAAN PELAYANAN KESEHATAN PADA PUSKESMAS DI KOTA PADANG (Studi Kasus: Puskesmas Andalas, Puskesmas Lubuk Buaya, dan Puskesmas Ambacang) - Repositori Universitas Andalas
DAFTAR ISI
LEMBAR PENGESAHAN SKRIPSI ............................................................... i
LEMBAR PERNYATAAN ................................................................................ ii
ABSTRAK ........................................................................................................... iii
KATA PENGANTAR ......................................................................................... iv
DAFTAR ISI ........................................................................................................ vi
DAFTAR GAMBAR ........................................................................................... vii
DAFTAR TABEL ............................................................................................. viii
BAB I
1.1
1.2
1.3
1.4
1.5
1.6
1.7
PENDAHULUAN
Latar Belakang ................................................................................... 1
Perumusan Masalah............................................................................ 6
Tujuan Penelitian................................................................................ 7
Manfaat Penelitian.............................................................................. 7
Hipotesis ............................................................................................. 8
Ruang Lingkup Penelitian .................................................................. 8
Sistematika Penulisan......................................................................... 8
BAB II
2.1
2.7
2.8
TINJAUAN LITERATURE
Teori Biaya ......................................................................................... 10
2.1.1 Konsep Biaya ......................................................................... 10
2.1.2 Klasifikasi Biaya .................................................................... 10
2.1.3 Efisiensi Biaya ........................................................................ 13
Analisis Biaya .................................................................................... 16
2.2.1 Defenisi Analisis Biaya .......................................................... 16
2.2.2 Tujuan Analisis Biaya ............................................................ 17
2.2.3 Manfaat analisis biaya ............................................................ 17
Biaya Kesehatan ................................................................................. 18
Unit Cost (Biaya Satuan).................................................................... 19
2.4.1 Definisi Unit Cost ................................................................... 19
2.4.2 Manfaat Pengitungan Unit Cost ............................................. 21
2.4.3 Langkah-langkah Penghitungan Unit Cost............................. 21
Pelayanan Kesehatan .......................................................................... 22
2.5.1 Defenisi Pelayanan Kesehatan ............................................... 22
2.5.2 Syarat Pokok Pelayanan Kesehatan ....................................... 23
Puskesmas .......................................................................................... 24
2.6.1 Defenisi Puskesmas ................................................................ 24
2.6.2 Tujuan Puskesmas .................................................................. 25
2.6.3 Fungsi Puskesmas................................................................... 26
2.6.4 Kedudukan Puskesmas ........................................................... 27
Pembiayaan Kesehatan ....................................................................... 27
Study Terdahulu ................................................................................. 28
BAB III
3.1
3.2
METODOLOGI PENELITIAN
Data dan Sumber Data........................................................................ 31
Populasi dan Sampel .......................................................................... 31
2.2
2.3
2.4
2.5
2.6
vi
3.3
Metode Analisis Data ......................................................................... 33
BAB IV
4.1
4.2
4.3
GAMBARAN UMUM DAERAH PENELITIAN
Gambaran Umum Daerah Penelitian.................................................. 35
Sarana Dan Prasarana Pelayanan Kesehatan di Kota Padang ............ 35
Jumlah Kunjungan Puskesmas ........................................................... 38
4.3.1 Jumlah Kunjungan Puskesmas di Kota Padang ..................... 38
4.3.2 Jumlah Kunjungan Puskesmas Andalah, Lubuk Buaya
dan Ambacang ........................................................................ 39
Penyakit Terbanyak di Kota Padang .................................................. 41
Keadaan Kesehatan di Kota Padang................................................... 41
4.4
4.5
BAB V
5.1
5.2
5.6
5.7
HASIL DAN PEMBAHASAN
Komponen Biaya ................................................................................ 44
Perhitungan Unit Cost ........................................................................ 45
5.2.1 Puskesmas Andalas ................................................................... 45
5.2.2 Puskesmas Lubuk Buaya .......................................................... 47
5.2.3 Puskesmas Ambacang .............................................................. 49
Perhitungan Marginal Cost ................................................................ 51
Kurva Hubungan Jumlah Kunjungan, Unit Cost, dan Marginal
Cost..................................................................................................... 54
Analisis Pengeluaran Masyarakat dengan Unit Cost yang Terjadi serta
Penetapan Subsidi dari Pemerintah .................................................... 59
Analisis Anggaran Kesehatan untuk Puskesmas ................................ 62
Simulasi Penetapan Unit Cost ............................................................ 63
BAB VI
6.1
6.2
PENUTUP
Kesimpulan......................................................................................... 69
Saran ................................................................................................... 71
5.3
5.4
5.5
DAFTAR PUSTAKA
LAMPIRAN
vii
LEMBAR PENGESAHAN SKRIPSI ............................................................... i
LEMBAR PERNYATAAN ................................................................................ ii
ABSTRAK ........................................................................................................... iii
KATA PENGANTAR ......................................................................................... iv
DAFTAR ISI ........................................................................................................ vi
DAFTAR GAMBAR ........................................................................................... vii
DAFTAR TABEL ............................................................................................. viii
BAB I
1.1
1.2
1.3
1.4
1.5
1.6
1.7
PENDAHULUAN
Latar Belakang ................................................................................... 1
Perumusan Masalah............................................................................ 6
Tujuan Penelitian................................................................................ 7
Manfaat Penelitian.............................................................................. 7
Hipotesis ............................................................................................. 8
Ruang Lingkup Penelitian .................................................................. 8
Sistematika Penulisan......................................................................... 8
BAB II
2.1
2.7
2.8
TINJAUAN LITERATURE
Teori Biaya ......................................................................................... 10
2.1.1 Konsep Biaya ......................................................................... 10
2.1.2 Klasifikasi Biaya .................................................................... 10
2.1.3 Efisiensi Biaya ........................................................................ 13
Analisis Biaya .................................................................................... 16
2.2.1 Defenisi Analisis Biaya .......................................................... 16
2.2.2 Tujuan Analisis Biaya ............................................................ 17
2.2.3 Manfaat analisis biaya ............................................................ 17
Biaya Kesehatan ................................................................................. 18
Unit Cost (Biaya Satuan).................................................................... 19
2.4.1 Definisi Unit Cost ................................................................... 19
2.4.2 Manfaat Pengitungan Unit Cost ............................................. 21
2.4.3 Langkah-langkah Penghitungan Unit Cost............................. 21
Pelayanan Kesehatan .......................................................................... 22
2.5.1 Defenisi Pelayanan Kesehatan ............................................... 22
2.5.2 Syarat Pokok Pelayanan Kesehatan ....................................... 23
Puskesmas .......................................................................................... 24
2.6.1 Defenisi Puskesmas ................................................................ 24
2.6.2 Tujuan Puskesmas .................................................................. 25
2.6.3 Fungsi Puskesmas................................................................... 26
2.6.4 Kedudukan Puskesmas ........................................................... 27
Pembiayaan Kesehatan ....................................................................... 27
Study Terdahulu ................................................................................. 28
BAB III
3.1
3.2
METODOLOGI PENELITIAN
Data dan Sumber Data........................................................................ 31
Populasi dan Sampel .......................................................................... 31
2.2
2.3
2.4
2.5
2.6
vi
3.3
Metode Analisis Data ......................................................................... 33
BAB IV
4.1
4.2
4.3
GAMBARAN UMUM DAERAH PENELITIAN
Gambaran Umum Daerah Penelitian.................................................. 35
Sarana Dan Prasarana Pelayanan Kesehatan di Kota Padang ............ 35
Jumlah Kunjungan Puskesmas ........................................................... 38
4.3.1 Jumlah Kunjungan Puskesmas di Kota Padang ..................... 38
4.3.2 Jumlah Kunjungan Puskesmas Andalah, Lubuk Buaya
dan Ambacang ........................................................................ 39
Penyakit Terbanyak di Kota Padang .................................................. 41
Keadaan Kesehatan di Kota Padang................................................... 41
4.4
4.5
BAB V
5.1
5.2
5.6
5.7
HASIL DAN PEMBAHASAN
Komponen Biaya ................................................................................ 44
Perhitungan Unit Cost ........................................................................ 45
5.2.1 Puskesmas Andalas ................................................................... 45
5.2.2 Puskesmas Lubuk Buaya .......................................................... 47
5.2.3 Puskesmas Ambacang .............................................................. 49
Perhitungan Marginal Cost ................................................................ 51
Kurva Hubungan Jumlah Kunjungan, Unit Cost, dan Marginal
Cost..................................................................................................... 54
Analisis Pengeluaran Masyarakat dengan Unit Cost yang Terjadi serta
Penetapan Subsidi dari Pemerintah .................................................... 59
Analisis Anggaran Kesehatan untuk Puskesmas ................................ 62
Simulasi Penetapan Unit Cost ............................................................ 63
BAB VI
6.1
6.2
PENUTUP
Kesimpulan......................................................................................... 69
Saran ................................................................................................... 71
5.3
5.4
5.5
DAFTAR PUSTAKA
LAMPIRAN
vii