Analisis Kapitalisasi Aset Digital terhadap Efisiensi Operasional dalam Neraca Keuangan Rumah Sakit

Defrika Muharani; Regi Faula Sari; Primacaeria Amri; Budi Hartono

doi:10.31004/riggs.v5i2.10835

Authors

Defrika Muharani Universitas Hang Tuah Pekanbaru
Regi Faula Sari Universitas Hang Tuah Pekanbaru
Primacaeria Amri Universitas Hang Tuah Pekanbaru
Budi Hartono Universitas Hang Tuah Pekanbaru

DOI:

https://doi.org/10.31004/riggs.v5i2.10835

Keywords:

Aset Digital, Kapitalisasi Aset, Efisiensi Operasional, Rumah Sakit, Transformasi Digital, Aset Tidak Berwujud

Abstract

Transformasi digital di sektor kesehatan mendorong rumah sakit untuk meningkatkan investasi pada berbagai aset digital, seperti Sistem Informasi Manajemen Rumah Sakit (SIMRS), Electronic Medical Record (EMR), cloud computing, perangkat lunak akuntansi, dan infrastruktur teknologi informasi. Investasi tersebut tidak hanya mendukung peningkatan kualitas pelayanan kesehatan, tetapi juga memengaruhi struktur laporan keuangan melalui proses kapitalisasi aset digital sebagai aset tidak berwujud. Penelitian ini bertujuan untuk menganalisis pengaruh kapitalisasi aset digital terhadap efisiensi operasional dalam neraca keuangan rumah sakit melalui pendekatan literature review. Metode yang digunakan adalah narrative review terhadap jurnal nasional dan internasional yang dipublikasikan pada tahun 2016–2026 dan tersedia dalam akses terbuka. Analisis difokuskan pada hubungan antara kapitalisasi aset digital, efisiensi operasional, dan kinerja keuangan rumah sakit. Hasil kajian menunjukkan bahwa kapitalisasi aset digital berkontribusi terhadap peningkatan efisiensi operasional melalui percepatan proses administrasi, integrasi data pelayanan, peningkatan akurasi pelaporan keuangan, serta optimalisasi penggunaan sumber daya rumah sakit. Implementasi aset digital yang dikapitalisasi dilaporkan mampu menurunkan biaya administrasi operasional, meningkatkan efisiensi proses kerja, dan mempercepat layanan administratif dibandingkan sistem konvensional. Aset digital yang paling banyak dikapitalisasi meliputi SIMRS, EMR, sistem informasi farmasi, aplikasi telemedicine, dan infrastruktur cloud computing. Selain mendukung penyajian laporan keuangan yang lebih baik, pengelolaan aset digital secara efektif juga berperan dalam meningkatkan produktivitas organisasi dan mendukung keberlanjutan keuangan rumah sakit di era transformasi digital.

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