Analisis Unit Cost Di Klinik Pratama Non Profit Semarang Di Masa Pandemi COVID-19

gave a significant impact in healthcare thus consumable supplies burden increase unit cost in outpatient department. Activity Based Costing (ABC) method is a unit cost analysis based activity and usually been used in healthcare costing studies. This study will analyze primary health care unit cost based on ABC method during pandemic. This study was held in non profit clinic in Semarang city and gathered essential data from January to December in 2020. Those data will be analyzed by Unit Cost Widina Management from Microsoft Excel Template. Study found that the existing tarif was lower than actual unit cost during pandemic. Most of yearly clinic spending was from direct cost with 88% and 12% from indirect cost. Adaptation of primary health care tarif is needed to maintain operation activity in primary health care.