<![CDATA[ABSTRAK Berdasarkan prinsip “pembuat polusi yang membayar”, setiap Fasilitas Pelayanan Kesehatan harus bertanggung jawab secara finansial atas pengelolaan limbahnya secara aman. Biaya tersebut harus didanai dengan alokasi khusus dari anggaran rumah sakit. Total biaya umumnya terdiri atas investasi modal awal, penyusutan peralatan dan bangunan, biaya pengoperasian elemen-elemen tersebut seperti petugas dan barang habis pakai, biaya operasional sarana, biaya pengelolaan pihak ketiga, biaya perizinan, dan biaya-biaya lain yang semuanya harus dipertimbangkan secara hati-hati jika akan memilih opsi yang paling rendah biayanya. Penelitian ini membahas perbandingan biaya pengelolaan limbah medis padat di Rumah Sakit Kanker “Dharmais” antara sistem swakelola dengan sistem outsourcing. Penelitian ini adalah penelitian deskriptif kuantitatif dan dilakukan dengan cara pengamatan, telaah dokumen langsung, dan perhitungan biaya menggunakan metode Activity Based Costing (ABC). Dari hasil penelitian diketahui bahwa alur proses pengelolaan limbah medis sudah berjalan baik dan pengelolaan limbah medis padat secara outsourcing lebih murah dibanding swakelola. Untuk mengurangi limbah medis padat, masih dapat dilakukan upaya minimisasi limbah. ABSTRACT Based on the principle of "the polluter pays", every health care need to be financially responsible for the management of their waste safely. Such costs should be funded by a special allocation of hospital budgets. Total expenses generally consist of an initial capital investment, depreciation of equipment and buildings, the cost of operation of these elements such as personnel and consumables, vehicle operating costs, third-party management fees, license fees, and other expenses that everything must be carefully fastidiously if it will choose the lowest cost option.This study discusses The comparative cost analyse of solid medical waste management in the "Dharmais" Cancer Hospital between self-managed system with outsourcing system. This research is a quantitative and descriptive study was done by observation, document review, and the calculation of the cost of using Activity Based Costing (ABC). The survey results revealed that the flow of medical waste management process has been running good and solid medical waste management outsourcing system is cheaper than self-managed. To reduce solid medical waste, they can do waste minimization efforts. ]]>
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