HEALTH SERVICE EFFICIENCY: COST ANALYSIS OF TIME DRIVEN ACTIVITY BASED COSTING METHODS IN CAESAR SURGERY SERVICES IN PKU MUHAMMADIYAH HOSPITAL, YOGYAKARTA

Negative difference between the fee for cesarean surgery services provided by hospital and tariff claimed BPJS resulted in bearing cost difference. This study aims to determine level of inefficiency healthcare through calculation using Time Driven Activity Based Costing (TDABC) method at PKU Muhammadiyah Yogyakarta Hospital. uses a qualitative approach with case strategy. The subjects this research were determined purposive sampling approach, involving 5 informants as personnel each pool. In-depth interviews documentation internal financial data used collection techniques. results show presence Accommodation pool Cleaning service Inefficiency can be after analyzing utilization capacity, which is end result TDABC method. stages analysis include: 1) Identification Cost Pools, 2) total costs pool, 3) Determination practical capacity rate 4) time estimates 5) calculation, 6) Analysis calculating percentage available compared idle capacity. are expected provide input regarding optimization efficiency, improvement processes hospital.