Hubungan Biaya Satuan dengan Kualitas Menu Pada Penyelenggaraan Makanan Karyawan RS PKU Muhammadiyah Surakarta

Healthcare workers require adequate nutritional intake to sustain immune function and occupational performance within high-risk hospital environments; however, outsourced food service arrangements are frequently constrained by limited budgetary allocations that may compromise the nutritional quality of meals provided. This study aimed to examine the relationship between the unit cost of institutional food service and menu quality, as measured by energy, carbohydrate, fat, and protein content, as well as the Dietary Diversity Index (DDI) score, of meals served to employees of PKU Muhammadiyah Surakarta Hospital. A descriptive cross-sectional design was employed using a sample of 42 meal menus served over 21 consecutive days by Katering Mumtahanah, the hospital's outsourced catering provider; nutritional content was assessed through food weighing and analysed using nutrisurvey software, unit costs were calculated by means of the full costing method encompassing variable, semi-variable, and fixed costs, and DDI scores were determined based on the FAO nine food group classification. The mean unit cost per serving was IDR 7,035 ± IDR 621; mean energy content amounted to only 444.33 ± 58.64 kcal, equivalent to 20.7% of the recommended daily allowance (RDA), with none of the sampled menus meeting the minimum threshold of 35% RDA; the mean DDI score was 4.52 ± 0.633, with all menus satisfying the FAO-recommended minimum score of 3. Pearson correlation analysis revealed statistically significant positive associations between unit cost and energy content (r=0.798; p=0.001), carbohydrate content (r=0.339; p=0.028), protein content (r=0.456; p=0.002), and fat content (r=0.638; p=0.001), whereas no significant relationship was identified between unit cost and DDI score (r=-0.145; p=0.361). Higher unit costs are positively associated with greater macronutrient content but bear no relation to dietary diversity, highlighting the need for both budgetary policy revision and strengthened competency in menu planning among catering providers to comprehensively improve the nutritional quality of meals for healthcare workers. Keywords: Unit Cost, Menu Quality, Dietary Diversity, Food Service Management, Occupational Nutrition, Hospital. ABSTRAK Tenaga kesehatan membutuhkan asupan gizi yang adekuat untuk mempertahankan imunitas dan produktivitas kerja di lingkungan rumah sakit yang berisiko tinggi, namun penyelenggaraan makanan melalui sistem outsourcing kerap dihadapkan pada keterbatasan anggaran yang berpotensi mengorbankan kualitas gizi menu yang disajikan. Penelitian ini bertujuan untuk menganalisis hubungan antara biaya satuan penyelenggaraan makanan dengan kualitas menu yang meliputi kandungan energi, karbohidrat, lemak, protein, dan skor keragaman pangan (Dietary Diversity Index/DDI) pada menu karyawan RS PKU Muhammadiyah Surakarta. Penelitian menggunakan desain cross sectional deskriptif kuantitatif dengan sampel 42 menu makanan yang diselenggarakan selama 21 hari oleh Katering Mumtahanah selaku penyedia jasa outsourcing; kandungan zat gizi diukur melalui metode food weighing dan dianalisis menggunakan nutrisurvey, biaya satuan dihitung dengan metode full costing yang mencakup biaya variabel, semi variabel, dan tetap, serta skor DDI dihitung berdasarkan klasifikasi sembilan kelompok pangan FAO. Rata-rata biaya satuan per porsi adalah Rp7.035 ± Rp621; kandungan energi rata-rata hanya mencapai 444,33 ± 58,64 kkal (20,7% AKG) dan seluruh sampel tidak memenuhi standar minimal 35% AKG yang dianjurkan; skor DDI rata-rata sebesar 4,52 ± 0,633 dengan seluruh menu memenuhi ambang minimal skor 3 berdasarkan standar FAO. Uji korelasi Pearson menunjukkan hubungan positif yang signifikan antara biaya satuan dengan kandungan energi (r=0,798; p=0,001), karbohidrat (r=0,339; p=0,028), protein (r=0,456; p=0,002), dan lemak (r=0,638; p=0,001), namun tidak ditemukan hubungan yang signifikan antara biaya satuan dengan skor DDI (r=-0,145; p=0,361). Peningkatan biaya satuan berkorelasi positif dengan peningkatan kandungan zat gizi makro menu, tetapi tidak berkorelasi dengan keragaman pangan, sehingga diperlukan revisi kebijakan anggaran sekaligus penguatan kompetensi perencanaan menu oleh pengelola katering guna meningkatkan kualitas gizi menu karyawan secara menyeluruh. Kata Kunci: Biaya Satuan, Kualitas Menu, Keragaman Pangan, Penyelenggaraan Makanan, Gizi Kerja, Rumah Sakit.