Sistem Anggaran Rumah Sakit Yang Berorientasi Kinerja Untuk Meningkatkan Kualitas Layanan

Rosi Amalia; Neng Kasmiati; Yorismanto Yorismanto; Budi Hartono; Alfani Ghutsa Daud

doi:10.31004/riggs.v4i2.1924

Authors

Rosi Amalia Universitas Hang Tuah Pekanbaru
Neng Kasmiati Universitas Hang Tuah Pekanbaru
Yorismanto Yorismanto Universitas Hang Tuah Pekanbaru
Budi Hartono Universitas Hang Tuah Pekanbaru
Alfani Ghutsa Daud Universitas Indonesia

DOI:

https://doi.org/10.31004/riggs.v4i2.1924

Keywords:

Sistem Anggaran, Anggaran Berbasis Kinerja, Rumah Sakit, Pelayanan Kesehatan

Abstract

Penelitian ini bertujuan untuk menganalisis sistem anggaran rumah sakit yang berorientasi kinerja dalam meningkatkan kualitas layanan kesehatan. Berdasarkan evaluasi terhadap 20 artikel ilmiah yang relevan, ditemukan bahwa deviasi anggaran rumah sakit, yang sering melebihi 20% dari rencana anggaran, berdampak langsung pada keterlambatan layanan, ketidakefisienan biaya, dan penurunan mutu pelayanan. Penelitian ini menggunakan metode literature review dengan pendekatan kualitatif-deskriptif. Data dikumpulkan dari jurnal nasional dan internasional periode 2015–2025. Temuan menunjukkan bahwa ketidaksesuaian perencanaan, lemahnya transparansi, dan rendahnya kesadaran anggaran menjadi penyebab utama deviasi anggaran. Strategi perbaikan meliputi perencanaan berbasis kebutuhan riil, keterlibatan seluruh unit kerja dan penguatan sistem informasi keuangan. Model global budget dan fleksibilitas BLUD (Badan Layanan Umum Daerah) terbukti efektif dalam mendorong efisiensi, menjaga mutu, dan memperluas akses layanan. Dengan demikian, sistem anggaran berbasis kinerja menjadi instrumen krusial dalam reformasi manajemen keuangan rumah sakit di Indonesia.

Downloads

Download data is not yet available.

References

Anderson, D. M., Cronk, R., Best, L., Radin, M., Schram, H., Tracy, J. W., & Bartram, J. (2020). Budgeting for Environmental Health Services in Healthcare Facilities: A Ten-Step Model for Planning and Costing. International Journal of Environmental Research and Public Health, 17(6), 2075. https://doi.org/10.3390/ijerph17062075

Carrera-Hueso, F.J., Álvarez-Arroyo, L., Poquet-Jornet, J.E. et al. Hospitalization budget impact during the COVID-19 pandemic in Spain. Health Econ Rev 11, 43 (2021). https://doi.org/10.1186/s13561-021-00340-0

Chen, W.-Y. (2022). On the Relationships among Nurse Staffing, Inpatient Care Quality, and Hospital Competition under the Global Budget Payment Scheme of Taiwan’s National Health Insurance System: Mixed Frequency VAR Analyses. Systems, 10 (5), 187. https://doi.org/10.3390/systems10050187

Fandillah, N. (2015). Analisis Efektifitas Dan Efisiensi Pengelolaan Anggaran Pada Rsud Kardinah Kota Tegal. Monex: Journal of Accounting Research; Vol 1, No 2 (2012) ; 2549-5046 ; 2089-5321 ; 10.30591/Monex.V1i2. https://ejournal.poltekharber.ac.id/index.php/monex/article/view/122

Gong, Cynthia L. PharmD, PhD*; Okoro, Chelsea C. BS†; Wan, Ruihan BS‡; Lopez, Cristal PhD†; Ngo, Nhat H. BS, BA†; Gold, Jeffrey I. PhD†,§. Budget Impact Analysis of Integrative Medicine Practices for Pediatric Patients With Chronic Pain. The Clinical Journal of Pain 41(3):e1271, March 2025. | DOI: 10.1097/AJP.0000000000001271

Gordon, L. G., Elliott, T. M., Forde, B., Mitchell, B., Russo, P. L., Paterson, D. L., & Harris, P. N. (2021). Budget impact analysis of routinely using whole-genomic sequencing of six multidrug-resistant bacterial pathogens in Queensland, Australia. BMJ open, 11(2), e041968.

Guan, X., Zhang, C., Hu, H. et al. The impact of global budget on expenditure, service volume, and quality of care among patients with pneumonia in a secondary hospital in China: a retrospective study. BMC Public Health 20, 522 (2020). https://doi.org/10.1186/s12889-020-08619-3

Handayani, M., Rahmatul Ilmi, L., & Mubarrok, Z. (2023). Evaluasi Penerapan Pilot Project Global Budget Sebagai Sistem Pembayaran Klaim Pada Rsud Wates. Jurnal Ekonomi Kesehatan Indonesia; Vol 8, No 1 (2023); 25-33 ; 2598-3849 ; 2527-8878. https://journal.fkm.ui.ac.id/jurnal-eki/article/view/6370

Handayani, P., & Darmastuti, A. (2023). Evaluasi Program Rumah Sakit Keliling Dalam Meningkatkan Pelayanan Kesehatan Di Provinsi Lampung. Nusantara : Jurnal Ilmu Pengetahuan Sosial; Vol 10, No 7 (2023): Nusantara : Jurnal Ilmu Pengetahuan Sosial; 3613-3622 ; 2550-0813 ; 2541-657X ; 10.31604/Jips.V10i7.2023.

Haryadi, E. (2022). Peran Pemerintah Dalam Kenaikan Akreditasi Rumah Sakit Berpengaruh Pada Mutu Pelayanan. Jurnal JURISTIC; Vol 3, No 03 (2022): Jurnal JURISTIC; 307-318 ; 2721-6098 ; 10.56444/Jrs.V3i03. https://jurnal.untagsmg.ac.id/index.php/JRS/article/view/3435 http://jurnal.um-tapsel.ac.id/index.php/nusantara/article/view/10642

Huang, WH., Lu, CT. The effect of hospital budgeting system on physician-executives’ budget cognitive consciousness and medical decision making. Cost Eff Resour Alloc 23, 22 (2025). https://doi.org/10.1186/s12962-025-00629-5

Liawan, Calvin. "Analisis Penggunaan Dana Badan Layanan Umum Daerah (BLUD) pada Rumah Sakit Umum Daerah Sele Be Solu Kota Sorong." Jurnal Pitis AKP, vol. 3, no. 1, 10 Jul. 2018, pp. 27-38, doi:10.32531/jakp.v3i1.89.

Lin, K., & Xiang, L. (2024). The Effects of the Multi-Hospital Global Budget Payment on Medical Expenditure and Service Volume: The Evidence from Dangyang County, China. Risk Management and Healthcare Policy, 17, 1875–1887. https://doi.org/10.2147/RMHP.S471212

Peters GM, Doggen CJM, van Harten WH. Budget impact analysis of providing hospital inpatient care at home virtually, starting with two specific surgical patient groups. BMJ Open 2022;12:e051833. doi: 10.1136/bmjopen-2021-051833

Primus Yaluwo. (2021). Implementasi Program Kartu Indonesia Sehat Dalam Meningkatkan Kualitas Pelayanan Kesehatan Di Rumah Sakit Umum Daerah Kabupaten Boven Digoel Provinsi Papua. Jurnal Adhikari; Vol. 1 No. 1 (2021): Jurnal Adhikari ; 10-19 ; 2798-9186 ; 2798-9178 ; 10.53968/Ja.V1i1. https://www.jurnal-adhikari.id/index.php/adhikari/article/view/20

Shie A-J, Huang Y-F, Li G-Y, Lyu W-Y, Yang M, Dai Y-Y, Su Z-H and Wu YJ (2022) Exploring the Relationship Between Hospital Service Quality, Patient Trust, and Loyalty From a Service Encounter Perspective in Elderly With Chronic Diseases. Front. Public Health 10:876266. doi: 10.3389/fpubh.2022.876266

Than, T.M., Saw, Y.M., Khaing, M. et al. Unit cost of healthcare services at 200-bed public hospitals in Myanmar: what plays an important role of hospital budgeting?. BMC Health Serv Res 17, 669 (2017). https://doi.org/10.1186/s12913-017-2619-z

Wijaya, I., Kustyarini, E., & Handayani, N. (2023). Evaluasi Realisasi Anggaran Belanja Pada Rumah Sakit X Bekasi. Jurnal Ekonomi dan Manajemen, 2(1), 73-89.

Yang, S.-W., Chu, K.-C., & Kreng, V. B. (2021). The Impact of Global Budgeting on the Efficiency of Healthcare under a Single-Payer System in Taiwan. International Journal of Environmental Research and Public Health, 18(20), 10983. https://doi.org/10.3390/ijerph182010983

Zhang, L., Yu, X. & Fang, Y. Does Global Budget promote the construction of integrated healthcare delivery system? Evidence from Sanming, China. BMC Public Health 25, 2418 (2025). https://doi.org/10.1186/s12889-025-23018-2