ABSTRAKPenelitian ini dilakukan untuk melihat clinical pathway dan perhitungan cost of treatmenthemodialisa serta melihat gambaran benefisitas biaya hemodialisa dengan sistem KSO dandikelola sendiri di RSUD Subang tahun 2013. Cost of treatment hemodialisa dengan sistemKSO dan dikelola sendiri adalah hasil perhitungan biaya langsung dan tidak langsung dengankombinasi metode Activity Based Costing (ABC) dan Simple Distribution sesuai denganclinical pathway hemodialisa. Cost diperoleh dengan menjumlahkan hasil perkalian antaracost of treatment masing-masing penjamin dengan jumlah tindakannya dalam satu bulan.Pendapatan diperoleh dengan menjumlahkan hasil perkalian antara tarif rumah sakit kepadamasing-masing penjamin dengan jumlah tindakan dalam satu bulan. Hasil analisis benefisitasbiaya hemodialisa ternyata sistem KSO lebih menguntungkan dibandingkan dengan dikelolasendiri.

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ABSTRACTThis study was conducted to look at clinical pathways, calculation of cost of treatment ofhemodialysis and to figure of the level of benefits of cost of hemodialysis either by theKSO and self-managed system in Subang District Hospital in 2013. Cost of hemodialysistreatment both by the KSO and self-managed system is the calculation of direct and indirectcosts with a combination of Activity Based Costing (ABC) and Simple Distribution,according to clinical pathways of hemodialysis. Cost obtained it by summing the results ofmultiplying the cost of treatment of each guarantor with the number of actions in a singlemonth. Revenues obtained by summing the multiplication of hospital rates for eachguarantor with the amount of action in a single month. The results of the analysis of the levelof benefits of cost of hemodialysis appeared the KSO system was more profitable than theself-managed.