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\jexpand\viewkind1\viewscale100
\paperw11893\paperh16813\margl666\margr133\margt666\margb546
\pard\li1466\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1466\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li1466\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1466\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li1466\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1466\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li1466\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li1466\ri0\sl-213\slmult0 \fs24\cf0\f0\charscalex100\b {JASA PELAKSANA PELAYANA
N DI RUMAH SAKIT UMUM DAERAH }\b0 \par\pard\li3946\ri0\sl-266\slmult0 \fs24\cf0
\f0\charscalex100\b {( TEORI DAN PRAKTIS ) }\b0 \par\pard\li4186\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li4186\ri0\sl-320\slmult0 \fs24\cf0\f0\charscalex100\b {O
leh: Henni Djuhaeni }\b0 \par\pard\li1080\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li1080\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1080\ri0\sl-386\slmult0 \fs24\cf0
\f0\charscalex100\b {I. LATAR BELAKANG }\b0 \par\pard\li1426\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li1426\ri0\sl-306\slmult0 \fs24\cf0\f0\charscalex100 {Masal
ah Sumberdaya Manusia di rumah Sakit merupakan masalah krusial yang harus }\par\
pard\li1426\ri0\sl-400\slmult0 \fs24\cf0\f0\charscalex100 {segera dicari cara
pemecahannya. Ada beberapa alasan prinsip yang harus dipahami }\par\pard\
li1426\ri0\sl-413\slmult0 \fs24\cf0\f0\charscalex100 {yaitu }{ }\fs24\cf0\f0\c
harscalex100\b {pertama}\b0 \fs24\cf0\f0\charscalex100 {, Rumah Sakit merupak
an salah satu sistem pelayanan kesehatan }\par\pard\li1426\ri0\sl-400\slmul
t0 \fs24\cf0\f0\charscalex100 {dengan
organisasi yang unik dan kompleks.
Menurut Azwar Sistem pelayanan }\par\pard\li1426\ri0\sl-400\slmult0 \fs24\cf
0\f0\charscalex100 {kesehatan dikatakan baik apabila memenuhi kriteria: ad
a pelayanannya, dapat }\par\pard\li1426\ri0\sl-400\slmult0 \fs24\cf0\f0\charsc
alex100 {diterima dan wajar sesuai kebutuhan klien, bermutu artinya sesu
ai standar dan }\par\pard\li1426\ri0\sl-413\slmult0 \fs24\cf0\f0\charscalex100
{memuaskan }\fs24\cf0\f0\charscalex100\i {stakeholder}\i0 \fs24\cf0\f0\charscal
ex100 { terjangkau baik secara geografis maupun keuangan.}{\super \fs16\up4\cf0\
f0\charscalex100\b {1}\b0 }\fs24\cf0\f0\charscalex100\b {Kedua}\b0 \fs24\cf0\f0\
charscalex100 {, }\par\pard\li1426\ri0\sl-400\slmult0 \fs24\cf0\f0\charscalex100
{Rumah sakit memberikan pelayanan yang sifatnya \uc1\u8220X}\fs24\cf0\f0\
charscalex100\i {mixed output}\i0 \fs24\cf0\f0\charscalex100 {\uc1\u8221X yang
baru akan }\par\pard\li1426\ri0\sl-400\slmult0 \fs24\cf0\f0\charscalex100 {be
rhasil apabila terjadi kerjasama tim dengan berbagai sumberdaya (}\fs24\
cf0\f0\charscalex100\i {mixed input}\i0 \fs24\cf0\f0\charscalex100 {), }\par\pa
rd\li1426\ri0\sl-400\slmult0 \fs24\cf0\f0\charscalex100 {sesuai dengan ciri s
ektor kesehatan yaitu padat karya serta padat modal. }{ }\fs24\cf0\f0\ch
arscalex100\b {Ketiga}\b0 \fs24\cf0\f0\charscalex100 {, }\par\pard\li1426\ri0\sl
-400\slmult0 \fs24\cf0\f0\charscalex100 {kerjasama ini harus terjadi disemua
lini dengan berbagai jenis pelaksana pelayanan }\par\pard\li1426\ri0\sl-4
13\slmult0 \fs24\cf0\f0\charscalex100 {baik tenaga medis, perawat, penunjang
medis, administrasi, tenaga kesehatan lain }\par\pard\li1426\ri0\sl-400\sl
mult0 \fs24\cf0\f0\charscalex100 {serta tenaga pelayanan lain termasuk Satu
an Pengaman, kebersihan serta }{ }\fs24\cf0\f0\charscalex100\i {laundry}\i0 \
fs24\cf0\f0\charscalex100 {. }\par\pard\li1426\ri0\sl-400\slmult0 \fs24\cf0\f0\c
harscalex100 {Demikian heterogennya tenaga di Rumah Sakit bahkan untuk s
uatu Rumah Sakit }\par\pard\li1426\ri0\sl-400\slmult0 \fs22\cf0\f0\charscalex1
00 {besar sampai lebih dari 80 jenis tenaga dan profesi. Kerjasama tim
ini harus diatur }\par\pard\li1426\ri0\sl-413\slmult0 \fs24\cf0\f0\charscalex
100 {sesuai peraturan dan norma yang berlaku. }\fs24\cf0\f0\charscalex100\b {Kee
mpat,}\b0 \fs24\cf0\f0\charscalex100 { adanya pro-kontra Rumah Sakit }\par\pard
\li1426\ri0\sl-400\slmult0 \fs24\cf0\f0\charscalex100 {sebagai institusi sosial,
dipihak lain Rumah Sakit dituntut untuk mampu memberikan }\par\pard\li1426\ri0\
sl-400\slmult0 \fs24\cf0\f0\charscalex100 {pelayanan optimal bahkan canggih
yang memerlukan biaya besar, yang mana }\par\pard\li1426\ri0\sl-400\slmult0

\fs24\cf0\f0\charscalex100 {pelayanan ini hanya dapat dilakukan oleh tenaga-t

enaga professional yang tentu saja }\par\pard\li1426\ri0\sl-413\slmult0 \fs24\cf
0\f0\charscalex100 {harus mendapatkan jasa pelayanan yang layak dan wajar. }\par
\pard\li2493\ri0\sl-400\slmult0 \fs24\cf0\f0\charscalex100 {Yayasan/ PT sebaga
i pemilik Rumah Sakit swasta dan Pemerintah Pusat/ }\par\pard\li1426\ri0\s
l-400\slmult0 \fs24\cf0\f0\charscalex100 {Daerah sebagai pemilik Rumah Sakit
pemerintah,
merupakan penanggung jawab }\par\pard\li1426\ri0\sl-400\slmul
t0 \fs24\cf0\f0\charscalex100 {keberhasilan
Rumah Sakit dalam memberikan
pelayanan kepada masyarakat serta }\par\pard\li1426\ri0\sl-413\slmult0 \fs24\c
f0\f0\charscalex100 {turut serta dalam meningkatkan derajat kesehatan masy
arakat didaerahnya. Namun }\par\pard\li1426\ri0\sl-386\slmult0 \fs24\cf0\f0\cha
rscalex100 {demikian masih ada daerah yang menempatkan Rumah Sakit sebag
ai kontributor }\par\pard\li1426\ri0\sl-413\slmult0 \fs22\cf0\f0\charscalex100
{terbesar dalam meningkatkan pendapatan asli daerah (PAD), dipihak lain
jasa }\par\pard\sect\sectd\sbkpage\pgwsxn11893\pghsxn16813\marglsxn666\margrsxn
133\margtsxn666\margbsxn586\pard\li1426\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
1426\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1426\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li1426\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1426\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li1426\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1426\ri0\sl-413
\slmult0 \fs24\cf0\f0\charscalex100 {pelayanan tidak dibayar dengan wajar,
sehingga dapat dipahami apabila ada tenaga }\par\pard\li1426\ri0\sl-400\slm
ult0 \fs22\cf0\f0\charscalex100 {professional yang tidak mungkin melakukan
kewajibannya karena alasan tidak ada }\par\pard\li1426\ri0\sl-400\slmult0 \f
s24\cf0\f0\charscalex100 {dana untuk transport. }\par\pard\li2493\ri0\sl-413\slm
ult0 \fs22\cf0\f0\charscalex100 {Sebetulnya ada peluang perubahan keadaan ini ap
abila manajer dan tenaga }\par\pard\li1426\ri0\sl-400\slmult0 \fs22\cf0\f0\chars
calex100 {professional Rumah Sakit mampu meyakinkan para pengambilan kepu
tusan dalam }\par\pard\li1426\ri0\sl-400\slmult0 \fs22\cf0\f0\charscalex100 {pe
rsetujuan tarif yang yang berlaku yaitu Pemerintah Daerah serta Dewan Pi
mpinan }\par\pard\li1426\ri0\sl-400\slmult0 \fs24\cf0\f0\charscalex100 {Daerah b
ahwa, besaran tarif yang diusulkan adalah berdasarkan perhitungan }\fs24\cf0\f0\
charscalex100\i {unit cost}\i0 \par\pard\li1426\ri0\sl-413\slmult0 \fs22\cf0\f0\
charscalex100 {yang matang, valid serta akurat serta mempertimbangkan kei
nginan (}\fs22\cf0\f0\charscalex100\i {willingness to }\i0 \par\pard\li1426\ri
0\sl-400\slmult0 \fs24\cf0\f0\charscalex100\i {pay/ WTP)}\i0 \fs24\cf0\f0\chars
calex100 { dan kemampuan/ daya beli (}\fs24\cf0\f0\charscalex100\i {ability
to pay/ ATP}\i0 \fs24\cf0\f0\charscalex100 {) masyarakat didaerah. }\par\p
ard\li1426\ri0\sl-400\slmult0 \fs24\cf0\f0\charscalex100 {Untuk itu tenaga ya
ng bertanggung jawab di Rumah Sakit harus dibekali dengan }\par\pard\li1
426\ri0\sl-400\slmult0 \fs24\cf0\f0\charscalex100 {pengetahuan tentang biaya
(}\fs24\cf0\f0\charscalex100\i {cost}\i0 \fs24\cf0\f0\charscalex100 {) dan sat
uan biaya (}\fs24\cf0\f0\charscalex100\i {unit cost}\i0 \fs24\cf0\f0\charscal
ex100 {) serta mampu }\par\pard\li1426\ri0\sl-413\slmult0 \fs24\cf0\f0\charsca
lex100 {melibatkan tenaga professional dalam perhitungan ini. }\par\pard\li1080\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1080\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li1080\ri0\sl-373\slmult0 \fs24\cf0\f0\charscalex100 {II. Pengertian }\par\
pard\li1080\ri0\sl-413\slmult0 \fs24\cf0\f0\charscalex100\b {A. Biaya }\b0 \par
\pard\li1440\ri0\sl-386\slmult0 \fs24\cf0\f0\charscalex100 {Agar dapat melakuk
an perhitungan biaya dengan optimal, perlu diketahui beberapa }\par\pard\
li1440\ri0\sl-413\slmult0 \fs24\cf0\f0\charscalex100 {istilah yang digunakan dal
am perhitungan tersebut. }\par\pard\li2133\ri0\sl-400\slmult0 \*\tx2493\fs24\cf0
\f0\charscalex100 {1.}\tab \fs24\cf0\f0\charscalex100 {Biaya (cost) adalah ni
lai dari sejumlah input yang dipakai untuk }\par\pard\li2493\ri0\sl-400\sl
mult0 \fs24\cf0\f0\charscalex100 {menghasilkan suatu produk ( output ) }\par\par
d\li2133\ri0\sl-400\slmult0 \*\tx2493\fs24\cf0\f0\charscalex100 {2.}\tab \fs24\c
f0\f0\charscalex100 {Cost estimasi adalah suatu proses untuk menentukan }\
fs24\cf0\f0\charscalex100\i {cost behaviour}\i0 \fs24\cf0\f0\charscalex100 { .
}\par\pard\li2493\ri0\sl-413\slmult0 \fs24\cf0\f0\charscalex100 {Biasanya berda
sarkan data histories }\par\pard\li2133\ri0\sl-400\slmult0 \*\tx2493\fs24\cf0\f0
\charscalex100 {3.}\tab \fs24\cf0\f0\charscalex100 {Cost behaviour adalah hubun

gan biaya dan aktivitas/produk }\par\pard\li2133\ri0\sl-400\slmult0 \*\tx2493\f

s24\cf0\f0\charscalex100 {4.}\tab \fs24\cf0\f0\charscalex100 {Cost prediksi
a
dalah dengan menggunakan hasil analisis cost behaviour }\par\pard\li2493\ri0\sl400\slmult0 \fs24\cf0\f0\charscalex100 {melakukan peramalan cost untuk aktivitas
/produk tertentu }\par\pard\li1440\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1440\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1440\ri0\sl-373\slmult0 \fs24\cf0\f0\cha
rscalex100 {Ada beberapa jenis biaya ditinjau dari beberapa aspek, sebagai berik
ut: }\par\pard\li2133\ri0\sl-413\slmult0 \fs24\cf0\f0\charscalex100 {1}\fs24\cf0
\f0\charscalex100\b {. Menurut Fungsinya ( Kegunaannya) }\b0 \par\pard\li2493\r
i0\sl-400\slmult0 \*\tx2840\fs24\cf0\f0\charscalex100 {a.}\tab \fs24\cf0\f0\char
scalex100\b {Biaya investasi}\b0 \fs24\cf0\f0\charscalex100 {
adalah biay
a yang kegunaannya dapat berlangsung }\par\pard\li2840\ri0\sl-400\slmult0 \f
s24\cf0\f0\charscalex100 {dalam waktu yang relatif lama ( > 1 tahun). Contoh: Ge
dung, Peralatan }\par\pard\li2840\ri0\sl-400\slmult0 \fs24\cf0\f0\charscalex100
{medis, Peralatan nonmedis, Kendaraan serta Pendidikan }\par\pard\sect\sectd\sbk
page\pgwsxn11893\pghsxn16813\marglsxn666\margrsxn133\margtsxn666\margbsxn586\par
d\li2493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2493\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li2493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2493\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li2493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2493\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li2493\ri0\sl-413\slmult0 \*\tx2840\fs24\cf0\f0\
charscalex100 {b.}\tab \fs24\cf0\f0\charscalex100\b {Biaya operasional}\b0 \fs24
\cf0\f0\charscalex100 { adalah biaya yang kegunaannya diperlukan untuk }\par\p
ard\li2840\ri0\sl-400\slmult0 \fs24\cf0\f0\charscalex100 {melaksanakan kegiatan
atau mengoperasionalkan barang investasi }\par\pard\li2840\ri0\sl-400\slmul
t0 \fs22\cf0\f0\charscalex100 {dalam proses produksi dan memiliki sifat \u
c1\u8220Xhabis pakai\uc1\u8221X dlm kurun }\par\pard\li2840\ri0\sl-413\slmult
0 \fs22\cf0\f0\charscalex100 {waktu singkat ( < 1 tahun ). Contoh: biaya pegawai
, biaya obat, biaya }\par\pard\li2840\ri0\sl-400\slmult0 \fs22\cf0\f0\charscalex
100 {bahan habis pakai medis, biaya bahan habis pakai nonmedis, biaya }
\par\pard\li2840\ri0\sl-400\slmult0 \fs24\cf0\f0\charscalex100 {listrik,telepon,
air, biaya perjalanan, biaya makan serta biaya laundry. }\par\pard\li2493\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li2493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
2493\ri0\sl-386\slmult0 \*\tx2840\fs22\cf0\f0\charscalex100 {c.}\tab \fs22\cf0\f
0\charscalex100\b {Biaya pemeliharaan}\b0 \fs22\cf0\f0\charscalex100 { adalah
biaya yang diperlukan utk menjaga atau }\par\pard\li2840\ri0\sl-400\slmult0 \fs
22\cf0\f0\charscalex100 {mempertahankan kapasitas barang investasi. Contoh:
pemeliharaan }\par\pard\li2840\ri0\sl-400\slmult0 \fs22\cf0\f0\charscalex100 {g
edung, pemeliharaan alat medis, pemeliharaan alat nonmedis serta }\par\pa
rd\li2840\ri0\sl-400\slmult0 \fs24\cf0\f0\charscalex100 {pemeliharaan kendaraan.
}\par\pard\li2133\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2133\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li2133\ri0\sl-386\slmult0 \fs24\cf0\f0\charscalex100 {2.
}\fs24\cf0\f0\charscalex100\b {Menurut Peranannya Dalam Proses Produksi }\b0 \p
ar\pard\li2493\ri0\sl-400\slmult0 \fs22\cf0\f0\charscalex100 {a. }{ }\fs22\cf0\f
0\charscalex100\b {Biaya langsung}\b0 \fs22\cf0\f0\charscalex100 {
yaitu bi
aya yang digunakan untuk memberikan }\par\pard\li2840\ri0\sl-400\slmult0 \f
s24\cf0\f0\charscalex100 {pelayanan }\par\pard\li2493\ri0\sl-413\slmult0 \fs24\c
f0\f0\charscalex100 {b. }{ }\fs24\cf0\f0\charscalex100\b {Biaya tidak langsu
ng}\b0 \fs24\cf0\f0\charscalex100 { yaitu biaya yang digunakan secara tida
k }\par\pard\li2840\ri0\sl-400\slmult0 \fs24\cf0\f0\charscalex100 {langsung demi
kelancaran pelayanan }\par\pard\li2133\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
2133\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2133\ri0\sl-373\slmult0 \fs24\cf0\f
0\charscalex100\b {3. Menurut Hubungannya Dengan Jumlah Produksi ( Cost Behavi
our) }\b0 \par\pard\li2493\ri0\sl-413\slmult0 \*\tx6320\fs24\cf0\f0\charscalex10
0 {a. }{ }\fs24\cf0\f0\charscalex100\b {Biaya Tetap }\b0 { }\fs24\cf0\f0\charsc
alex100\b \i {(Fixed Cost)}\b0 \i0 \fs24\cf0\f0\charscalex100 { yaitu}\tab \fs
24\cf0\f0\charscalex100 {biaya yang secara relatif tidak }\par\pard\li2840\r
i0\sl-400\slmult0 \fs24\cf0\f0\charscalex100 {dipengaruhi oleh jumlah produk yan
g dihasilkan }\par\pard\li2493\ri0\sl-400\slmult0 \fs24\cf0\f0\charscalex100 {b.
}\fs24\cf0\f0\charscalex100\b {Biaya tidak tetap}\b0 { }\fs24\cf0\f0\charsca
lex100\b \i {(variable cost)}\b0 \i0 \fs24\cf0\f0\charscalex100 { biaya yang dip

engaruhi oleh jumlah }\par\pard\li2840\ri0\sl-400\slmult0 \fs24\cf0\f0\charscal

ex100 {produk yang dihasilkan }\par\pard\li2186\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li2186\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2186\ri0\sl-386\slmult0 \fs
24\cf0\f0\charscalex100\b {4.}\b0 \fs24\cf0\f0\charscalex100 { a. }\fs24\cf0\
f0\charscalex100\b {Biaya total}\b0 { }\fs24\cf0\f0\charscalex100\b \i {(total
cost)}\b0 \i0 { }\fs24\cf0\f0\charscalex100 {yaitu seluruh biaya yang dig
unakan untuk }\par\pard\li2840\ri0\sl-386\slmult0 \fs24\cf0\f0\charscalex100 {p
elayanan yaitu : }\par\pard\li4586\ri0\sl-413\slmult0 \fs24\cf0\f0\charscalex100
\b {total fixed cost + total variable cost }\b0 \par\pard\li2493\ri0\sl-400\slmu
lt0 \fs24\cf0\f0\charscalex100\b {b.
Biaya satuan }\b0 { }\fs24\cf0\f0\chars
calex100\b \i {(unit
cost)}\b0 \i0 { }\fs24\cf0\f0\charscalex100 {biaya yang
digunakan untuk satu satuan }\par\pard\li2840\ri0\sl-400\slmult0 \fs24\cf0\
f0\charscalex100 {produk pelayanan yaitu : }\par\pard\li4586\ri0\sl-413\slmult0
\fs24\cf0\f0\charscalex100\b {total cost dibagi jumlah produk }\b0 \par\pard\s
ect\sectd\sbkpage\pgwsxn11893\pghsxn16813\marglsxn666\margrsxn133\margtsxn666\ma
rgbsxn560\pard\li1440\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1440\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li1440\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1440\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li1440\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li1440\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1440\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li1440\ri0\sl-213\slmult0 \fs24\cf0\f0\charscalex100\b {Perhitungan bi
aya}\b0 \par\pard\li2133\ri0\sl-386\slmult0 \*\tx2493\fs24\cf0\f0\charscalex100
{1.}\tab \fs24\cf0\f0\charscalex100 {Perhitungan dilakukan dengan proses ana
lisis biaya yaitu kegiatan }\par\pard\li2493\ri0\sl-400\slmult0 \fs24\cf0\f0\
charscalex100 {menghitung biaya rumah sakit untuk berbagai jenis pelayana
n yang }\par\pard\li2493\ri0\sl-413\slmult0 \fs24\cf0\f0\charscalex100 {ditawar
kan, baik secara total maupun perunit/per pasien }\par\pard\li2133\ri0\sl-400
\slmult0 \*\tx2493\fs24\cf0\f0\charscalex100 {2.}\tab \fs24\cf0\f0\charscalex100
{Caranya adalah dengan menghitung seluruh biaya pada seluruh unit yang }\par\p
ard\li2493\ri0\sl-400\slmult0 \fs24\cf0\f0\charscalex100 {ada di rumah sakit ser
ta mendistribusikan biaya pada unit /pusat biaya ke }\par\pard\li2493\ri0\sl-4
00\slmult0 \fs24\cf0\f0\charscalex100 {unit-unit/pusat pendapatan yang nantinya
akan dibayar oleh pasien. }\par\pard\li2133\ri0\sl-413\slmult0 \fs24\cf0\f0\char
scalex100 {3. Metode : }\fs24\cf0\f0\charscalex100\b {a. distribusi}\b0 \fs24\
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4\cf0\f0\charscalex100 {1.
Azwar Azrul. 1996. }{ }\fs24\cf0\f0\charscalex
100\i {Pengantar Administrasi Kesehatan, }\i0 { }\fs24\cf0\f0\charscalex100 {E
disi Ketiga, Jakarta : }\par\pard\li3013\ri0\sl-280\slmult0 \fs24\cf0\f0\cha
rscalex100 {Binarupa Aksara. 38, 145-153. }\par}