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ABSTRAK Nama : Tita Rsoita Program Studi : Ilmu Kesehatan Masyarakat Peminatan : Ekonomi Kesehatan Judul : “Implikasi Pelaksanaan Jaminan Kesehatan Nasional Terhadap Kinerja Keuangan : Analisis Laporan Keuangan dan Hospital Base Rate 2 RSUD Tipe C di Jawa Barat “ Pelaksanaan program Jaminan Kesehatan Nasional di Indonesia sejak tahun 2014 telah mengubah sebagian besar pola pembayaran pelayanan kesehatan di rumah sakit dari sistem fee for service menjadi prospective payment system berdasarkan paket INA CBGs. Hal ini memberikan dampak terhadap rumah sakit, terutama rumah sakit milik pemerintah dan pemerintah daerah sebagai provider utama pelayanan kesehatan tingkat lanjut. Diperlukan strategi yang fokus pada peningkatkan kinerja secara terintegrasi untuk meminimalkan cost, merasionalisasi waste, serta meningkatkan efisiensi business process tanpa mengabaikan clinical pathway yang mengacu pada standar pelayanan profesi. Tujuan dari penelitian ini adalah mengetahui pengaruh pemberlakuan JKN terhadap kinerja rumah sakit umum daerah yang meliputi aspek kinerja keuangan dan hospital base rate. Penelitian dilakukan menggunakan data laporan keuangan periode 2012 – 2015 dan data klaim BPJS untuk menghitung hospital base rate di dua RSUD tipe C di kabupaten Sukabumi. Selama periode 2012 – 2015 terjadi kenaikan dari total aset dan aset lancar, terutama kas dan setara kas sangat meningkat setelah pemberlakuan Jaminan Kesehatan Nasional pada tahun 2014 dibandingkan tahun 2013. Peningkatan Aset disertai juga dengan peningkatan liabilitas. Peningkatan pendapatan layanan lebih tinggi setelah pemberlakuan JKN jika dibanding periode sebelumnya dan pendapatan dari APBD berkurang setelah pemberlakuan JKN di RSUD A. Sedangkan untuk komponen biaya justru peningkatannya lebih rendah setelah pemberlakuan Jaminan Kesehatan Nasional. Secara umum dilihat dari ratio keuangan, kinerja RSUD mengalami peningkatan, terutama RSUD A. Case mix indeks meningkat baik pada rawat jalan dan rawat inap di RSUD A, sedangkan di RSUD B case mix indek rawat inap meningkat sedangkan rawat jalan menurun. Hospital Base Rate untuk rawat inap dan rawat inap di kedua RSUD meningkat pada periode 2014 – 2015. Kata Kunci : Jaminan Kesehatan Nasional, kinerja keuangan, hospital base rate, RSUD.
ABSTRACT Name : Tita Rosita Study Programe : Public Health Majority : Health Economic : “The Implications of National Health Insurance on District Public Hospital Perfomance: Financial Analysis and Hospital Base Rate 2 District Hospital Type C in West Java” Title National Health Insurance (NHI) implementation in Indonesia since 2014 has transformed most of the payment system in the hospital from fee for service into a prospective payment system based on INA CBGs. Necessary strategies for management hospital that focus on enhancing performance in an integrated to minimize cost, rationalize waste, and improve business process efficiency without neglecting clinical pathways refers to the standard of professional services. The purpose of this study was to determine the effect of the implementation of NHI on the performance of district public hospitals were covering aspects of financial performance and hospital base rate (HBR). In order to conduct a financial analysis this study uses financial statement period 2012 – 2015 and BPJS claims period 20142015 to calculate the HBR in two type C public hospitals in Sukabumi. During 2012 - 2015 there was an increase of total assets and current, primarily cash and cash equivalents greatly increased after NHI period in 2014. The increase in assets is accompanied also by an increase in liabilities. Improved medical revenue after NHI period higher if compared to the previous period and revenues from the local goverment budget (APBD) was reduced after NHI period. As for the expenses precisely the increase is lower after NHI period. In general, if viewed from the financial ratios, the performance of hospitals has increased. Case mix index increased on both outpatient visit and inpatient admission at District Hospital A, while in District Hospital B case mix index increased on inpatient admission and decreased on outpatient visit. Hospital Base Rate on inpatient admission and outpatient visit in both hospital increased during 2014-2015. Keywords : NHI, financial performance, HBR, district public hospital.
Latar belakang: Program Jaminan Kesehatan Nasional (JKN) meningkatkan utilisasi dan pendapatan pasien dari prosedur operasi rawat inap di RS Jakarta. Namun, peningkatan ini justru menurunkan laba rumah sakit akibat tarif JKN yang relatif rendah. Prosedur operasi bedah umum merupakan prosedur terbanyak yang dilakukan, tetapi memiliki utilitas kamar operasi terendah. Untuk itu, perlu dilakukan analisis efisiensi biaya prosedur ini sebagai dasar strategi pengembangan layanan untuk kesinambungan bisnis rumah sakit ke depan. Tujuan: Diketahui perbandingan tingkat efisiensi biaya prosedur operasi agar dapat memberikan rekomendasi strategi efisiensi dan pengembangan prosedur operasi bedah umum JKN di RS Jakarta agar tercapai kesinambungan bisnis rumah sakit yang baik. Metode: Penelitian menggunakan data prosedur operasi bedah umum pasien JKN tahun 2023. Biaya satuan dihitung menggunakan metode activity-based costing, mencakup biaya langsung dan tidak langsung. Efisiensi dinilai dengan membandingkan biaya aktual dengan biaya normatif berdasarkan clinical pathway. Total biaya diperoleh dari penjumlahan biaya prosedur dan akomodasi rawat inap. Skor efisiensi teknis dan skala dihitung dengan pendekatan Data Envelopment Analysis (DEA). Hasil: Rata-rata biaya satuan prosedur aktual di kamar operasi sebesar Rp3.515.894,65 dengan skor efisiensi 103,0%, yang idealnya ada di bawah 100%. Komponen biaya jasa medis dan obat serta bahan medis habis pakai (BMHP), menjadi pemicu utama inefisiensi. Rata-rata biaya total aktual, yaitu biaya satuan prosedur aktual di kamar operasi ditambah biaya akomodasi adalah Rp4.678.032,01 dengan skor efisiensi 108,4%. Biaya akomodasi menyumbang 24,8% dari biaya total dan berkontribusi besar pada inefisiensi. Prosedur paling efisien adalah hemoroidektomi kelas 3 dan insisi abses perianal (satu kelas). Kesimpulan: Biaya satuan prosedur operasi bedah umum di kamar operasi untuk pasien JKN tahun 2023 belum efisien karena penggunaan obat, BMHP, dan lama rawat inap yang tidak sesuai clinical pathway. Diperlukan penerapan clinical pathway yang ketat, perubahan sistem pembayaran jasa medis berbasis kinerja, serta optimalisasi metode dan jenis anestesi. Rumah sakit juga perlu meningkatkan kompetensi, khususnya di bidang bedah digestif, untuk menghadapi kebijakan kelas standar dan klasifikasi rumah sakit berbasis kompetensi.
Background: The National Health Insurance (JKN) program has led to increased inpatient utilization and revenue at RS Jakarta, particularly through surgical procedures. However, this increase has paradoxically reduced hospital profit margins due to the relatively low reimbursement rates under JKN. General surgery accounts for the highest number of procedures but demonstrates the lowest operating room utilization. Therefore, a cost-efficiency analysis of these procedures is essential to inform service development strategies that ensure long-term hospital sustainability. Objective: This study aims to compare the cost efficiency of general surgical procedures for JKN patients, providing strategic recommendations to improve efficiency and develop general surgery services to support sustainable hospital operations. Methods: The study used data on general surgical procedures performed on JKN patients in 2023. Unit costs were calculated using an activity-based costing method, incorporating both direct and indirect costs. Efficiency was assessed by comparing actual costs to normative costs based on clinical pathways. Total costs included both procedural and inpatient accommodation expenses. Technical and scale efficiency scores were calculated using the Data Envelopment Analysis (DEA) approach. Results: The average unit cost for actual surgical procedures in the operating room was IDR 3,515,894.65, with an efficiency score of 103.0%, indicating inefficiency as ideal scores should be below 100%. Direct operating costs—particularly medical services, medications, and consumables—were the main contributors to inefficiency. The average total actual cost, including accommodation, was IDR 4,678,032.01, with an efficiency score of 108.4%. Accommodation costs accounted for 24.8% of the total and were a significant source of inefficiency. The most efficient procedures were Grade 3 hemorrhoidectomy and perianal abscess incision (single class). Conclusion: The unit costs for general surgical procedures under JKN in 2023 remain inefficient relative to clinical pathway standards, primarily due to inappropriate use of medications, consumables, and extended length of stay. Improvements are needed through stricter clinical pathway implementation, performance-based physician remuneration, and optimization of anesthetic techniques. The hospital must also enhance competencies, particularly in digestive surgery, in anticipation of standard class policies and competency-based hospital classifications.
Seven years since the national health insurance scheme (JKN) was introduced, coverage in DKI Jakarta Province has reached 85% of the population, but the average out-of-pocket (OOP) health expenditure of DKI Jakarta residents is twice that of the national expenditure. The high JKN coverage was accompanied by an increase in OOP in DKI Jakarta Province. This study focuses on understanding how health insurance ownership relates to health service utilization and cash health expenditure in DKI Jakarta Province. This study uses secondary data from Susenas Kor in 2021. The quantitative analysis conducted in this study includes two stages, the first stage using individual-level data to determine the determinants of individual health behavior on health service utilization. The second stage was carried out using household-level data to determine the tendency of health insurance utilization with out-of-pocket health expenditure in DKI Jakarta Province. This study found that the economic status of the population in quintile one (Q1) and quintile two (Q2) is the largest group of people who do not have health insurance. The results of the first stage of analysis show that DKI Jakarta residents prefer privately-run health facilities for outpatient utilization, while government-operated health facilities are slightly superior for inpatient utilization. Residents who have JKN will use it for outpatient and inpatient utilization. The results of the second stage showed that the out-of-pocket cash health expenditure of people with national health insurance (JKN) was lower than that of people without health insurance. Residents who have dual/combination health insurance (JKN and private) when utilizing health services are using private health insurance. The higher the economic status of the population, the higher their health expenditure. This study suggests that the government should pay close attention to the coverage of health insurance among people with low economic status. It also needs to encourage people to make more use of JKN when utilizing outpatient and inpatient care in order to further reduce financial risk, especially for people with vulnerable household members.
In addition to morbidity and mortality are high, financing catastrophic diseases(kidney failure, cardiovascular disease, cancer, thalassemia and hemophilia) thatabsorb very high cost should be a serious concern. The study aims to analyze thecost of catastrophic diseases based on the characteristics of participants.Quantitative research analytical uses claims data in the form of data BPJSparticipants and costs in 2014 amounted to 309 301 claims. The analysis showedsignificant difference in the average cost of catastrophic illness according tolength of stay, classes and class hospital care. Promotive, preventive and diseasemanagement of patients need to be improved to achieve cost effectiveness andefficiency of health care in ensuring the sustainability of national health insuranceprogram.Key words:Catastrophic diseases, hospital expenses, characteristic of participant, promotive,preventive and disease management.
