Hospital Financial Performance in the Indonesian National Health Insurance Era

Ambarriani, Anastasia Susty (2014) Hospital Financial Performance in the Indonesian National Health Insurance Era. Review Integrative Business & Economics Research, 4 (1). pp. 367-379. ISSN 2304-10139

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Abstract

Indonesia has reformated its national health insurance scheme. The new national health insurance scheme started on January 1st, 2014. In the new system, there is only one insurer institution, BPJS, a public agency established to implement the social security program. The new national health insurance scheme pays all claims based on package system called Indonesia Case-Based Group (INA-CBG). All public hospitals must implement this new system, and private hospitals are expected to implement this system too. This research observed two public hospitals in Central Java to get the information about the effect of the new claim system on hospital’s finance performance.This research was conducted by examining the hospital financial reports and interviewing deeply hospital’s management teams. The study found that public hospital’s management perceive that the new system generates more financially surplus. That perception, however, is not in line with the accounting principle. Based on accounting concept, surplus is determined by comparing revenues and costs, meanwhile the surplus perception raised in the New Health insurance system implementation is based on the comparison between the old health insurance claim tariff and the new one. Furthermore, public hospitals achieve a surplus since they receive a donation from the government for salary expenses and investment-related expenses. Public hospitals do not incorporate salaries expenses and investment-related expenses into their financial performance determination.

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