ANALISIS BIAYA OPERASI SEKSIO CAESARIA DAN OPERASI HERNIA INGUINALIS DI RUMAH SAKIT X LAMONGAN MENGGUNAKAN METODE TIME DRIVEN ACTIVITY BASED COSTING

ANALYSIS OF THE COST OF CAESARIA SECTION AND INGUINAL HERNIA SURGERY AT HOSPITAL X LAMONGAN USING THE TIME DRIVEN ACTIVITY BASED COSTING METHOD

Penelitian ini bertujuan untuk menghitung dan menganalisis biaya operasi Seksio Caesaria (SC) dan Hernia Inguinalis di RS X Lamongan menggunakan metode Time Driven Activity Based Costing (TDABC). Metode ini dipilih untuk menggantikan pendekatan tarif tradisional yang belum merefleksikan konsumsi riil sumber daya dan durasi aktivitas medis. Penelitian dilakukan dengan pendekatan kualitatif studi kasus, melalui observasi langsung, wawancara, dan analisis dokumen. Hasil perhitungan menunjukkan bahwa biaya operasi SC sebesar Rp2.405.038,24 dan hernia inguinalis sebesar Rp2.123.438,87. Meskipun tarif lama masih menutupi biaya operasional, metode TDABC mampu memberikan gambaran biaya yang lebih akurat, transparan, dan berbasis aktivitas aktual. Temuan ini merekomendasikan penerapan TDABC sebagai dasar penetapan tarif layanan medis yang berkelanjutan, akuntabel, dan efisien.

Kata Kunci : Time Driven Activity Based Costing, unit cost, seksio caesaria, hernia inguinalis, rumah sakit

This study aims to calculate and analyze the cost of Caesarean Section (SC) and Inguinal Hernia operations at RS X Lamongan using the Time Driven Activity Based Costing (TDABC) method. This method was chosen to replace the traditional tariff approach that does not reflect the real consumption of resources and duration of medical activities. The study was conducted using a qualitative case study approach, through direct observation, interviews, and document analysis. The calculation results show that the cost of SC operations is IDR 2,405,038.24 and hernia inguinalis is IDR 2,123,438.87. Although the old tariff still covers operational costs, the TDABC method is able to provide a more accurate, transparent, and activity based cost picture. These findings recommend the application of TDABC as a basis for determining sustainable, accountable, and efficient medical service tariffs.