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Perhitungan Biaya Rawat Jalan Berbasis Kinerja di Puskesmas Gedangan dan Puskesmas Candi Kabupaten Sidoarjo (Kajian Isu Publik dalam Formulasi Kebijakan Kesehatan)
De-centralization urges was every area task force, including health sector was managed the monetary with effective, efficient, transparent , accountable and auditable. This fenomena was made perimary health care unit (Puskesmas)need to fulfil consumers need By ABC (Activity Based Costing) method will be more countable to occurate the costs from every activities. The research aims to identify the resource that need to count the primary health care program activity cost based on their activities and based on ABC. The research design was descriptive with data compiled by cross-section and retorspective approach within from outpatient data taken porpusif sampled with primaery health care staf population that directed with care unit. The time for research undergo for 5 months on Gedangan and Candi Health Care Unit. The result shows that the tarif cost after activity-based counted only Rp7.782.00 for Gedangan Primary Health Care and Rp8.071.00 for Candi, better than tarif with decsion, Sidoarjo district. The element cost or operatinal cost counted based on service activity improvement or patient visited at 1 years historical method to average vessel to crossing with tarif. The average riding animal Gedangan Primary health care amount 14% candi Health care amount 11%. About annually without ABC methode was accounting realised operational cousted . The research recommendation was to a counting to treatment primary health care.
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