Analisis Biaya Satuan Program Pendampingan Ibu Hamil
Abstract
Currently, One of the Ministry of Health’s programs to improve maternity and child health is through the Assistance to Pregnant Women Program. Furthermore, as an evaluation material for the implementation of them conducted by students and health cadres, the unit cost information needed in the Assistance to Pregnant Women Program. This study aims to analyze the unit costs of the Assistance to Pregnant Women Program using the Activity-Based Costing (ABC) method. Qualitative research with a descriptive-analytic approach. This approach describes and interprets investment, operational, and maintenance costs that are directly related to the assistance to Pregnant Women Program. This research was performed in two districts, specifi cally Lebak District, which represented areas with diffi cult access and Surabaya City, which represented areas with easy access. The results showed that the unit cost of the assistance to pregnant women program in the City of Surabaya was IDR. 3,027,750.00, and the District of Lebak was IDR. 2,907,250.00. These unit costs can be used as a recommendation for the District Health Offi ces and other districts.
Abstrak
Salah satu Program Kementerian Kesehatan untuk meningkatkan Kesehatan Ibu dan Anak adalah melalui Program Pendampingan Ibu Hamil. Sebagai bahan evaluasi pelaksanaan Program Pendampingan Ibu Hamil yang dilakukan oleh mahasiswa dan kader, maka diperlukan informasi biaya satuan yang dibutuhkan dalam Program Pendampingan Ibu Hamil. Penelitian ini bertujuan untuk menganalisis biaya satuan Program Pendampingan Ibu Hamil menggunakan metode Activity Based Costing (ABC). Merupakan penelitian kualitatif dengan pendekatan deskriptif analitik. Pendekatan ini menguraikan dan menginterpretasikan biaya investasi, operasional dan pemeliharaan yang terkait langsung dengan Program Pendampingan Ibu Hamil. Penelitian ini dilakukan di dua Kabupaten yaitu Kabupaten Lebak yang mewakili daerah dengan akses sulit dan Kota Surabaya yang mewakili daerah dengan akses mudah. Hasil penelitian menunjukkan bahwa biaya satuan program pendampingan ibu hamil di Kota Surabaya sebesar Rp 3.027.750,00 dan Kabupaten Lebak sebesar Rp2.907.250,00. Biaya satuan tersebut dapat menjadi bahan rujukan Dinas Kesehatan dan daerah lain dalam mengalokasikan pelaksanaan Program Pendampingan Ibu Hamil.
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