Analisa Cost Sharing Perhitungan.......... (Primadinta, Triyani Marwati, Solikhah) KES MAS ISSN : 1978 - 0575 ANALISA COST SHARING PERHITUNGAN TARIF HEMODIALISIS (HD) MASYARAKAT MISKIN DI RUMAH SAKIT UMUM PKU MUHAMMADIYAH UNIT I YOGYAKARTA Primadinta, Triyani Marwati, Solikhah Fakultas Kesehatan Masyarakat, Universitas Ahmad Dahlan, Yogyakarta Abstract Background: Growing and expanding hopital may be efficiently and effectively managed, it is requiredto be conducted to face the tight competition in world of health service. If the hospital wish to survive in the competition, they need to recount the existing hospital tariff previously, that is by using competitive tariff model calculation. Hospital of PKU Muhammadiyah Unit I Yogyakarta divides HD tariff into two parts, these are Single Use and Re Use tariff. There are cost sharing differences between HD tariff in hospital and government. In this research, the reseacher only focuses on HD tariff of Re Use in order to reduce cost sharing. All this time, the hospital has never counted different cost. It can create lose for the hospital. th s researcher interest to analyze the cost sharing of hemodialisis tariff calculation for poor in public hospital of PKU Muhammadiyah Unit I Yogyakarta. Methode: This research type is descriptive research qualitative which analyzed real expense by using real cost methode and difference which is burdened by patien toward real tariff, meanwhile opinion about cost sharing is taken by interview with superintendent finance and superintendent of hemodialisis unit using interview method. Resulth: this research show the real tariff equal to Rp.912.571 while tariff released by hospital equal to Rp.575.000, and difference between second tariff is Rp.337.751, while tariff given by government is Rp.528.067 and difference with the real tariff equal to Rp.384.684. Conclusion: that unit based cost tariff higher than tariff given by hospital at this time, the biggest expense is component for examines or substance used up wear. The hospital should determine the strategy to decrease the difference. Key Words: cost sharing, real cost method, tariff packet, hemodialisis, poor, society. 1. PENDAHULUAN Rumah sakit merupakan sebuah lembaga usaha yang padat karya yang multi disiplin, padat modal, padat teknologi, padat ilmu, padat sistem, padat tenaga, serta dipengaruhi oleh lingkungan yang selalu berubah. Sebuah rumah sakit harus bisa bertahan bahkan berkembang dengan mengikuti perkembangan kebutuhan masyarakat saat ini. Langkah yang dilakukan untuk tetap bisa bertahan dan berkembang, tentu memerlukan dana yang tidak sedikit. Penentuan tarif yang efisien dan efektiflah yang sangat diperlukan disini. Rumah sakit yang tumbuh dan berkembang tentunya dikelola secara efisien dan efektif, hal tersebut perlu dilakukan untuk mengadapi persaingan ketat dalam dunia kesehatan. Rumah sakit bisa survive dalam menjalani competisi yang ada, tentunya pihak rumah sakit harus menghitung kembali tarif rumah sakit yang ada sebelumnya, yaitu untuk meminimalisir perhitungan tarif yang begitu tinggi dengan menggunakan model perhitungan tarif yang competitive, walaupun dengan tarif rendah tetapi tetap menjunjung tinggi suatu kualitas untuk bisa menjalankan visi dan misi sebuah rumah sakit, sehingga rumah sakit tidak mengalami kerugian dalam hal tarif maupun jurnal KESMAS UAD