ANALISIS BIAYA SATUAN SECTIO CAESAREA (SC) ENHANCED RECOVERY AFTER CAESAREAN SURGERY (ERACS) DENGAN METODE ANALISIS BASED COSTING (ABC) DI RS Prof. dr. CHAIRUDDIN PANUSUNAN LUBIS UNIVERSITAS SUMATERA UTARA (RS CPL USU)

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JURNAL INOVASI KESEHTAN MASYARAKAT
Vol 6 No 2 (2025): Jurnal Inovasi Kesehatan Masyarakat (JIKM)

RS CPL USU has implemented the Enhanced Recovery After Caesarean Surgery (ERACS) method to improve post-caesarean recovery. Although ERACS has been implemented to improve recovery outcomes after caesarean section, the hospital's current tariff system does not yet reflect the actual service cost. This study aims to determine the actual unit cost of SC ERACS services using the Activity-Based Costing (ABC) method to support more efficient budgeting and accurate tariff determination. This quantitative study applied a descriptive cross-sectional approach using observation, questionnaires, and interviews. The total unit cost was IDR 4,797,548. with direct costs of IDR 3,279,681 and indirect costs of IDR 1,517,867. The ABC method revealed that the actual unit cost is lower than the applied tariff, indicating potential for profit reallocation to improve service quality.