“The implementation of the National Health Insurance (JKN) system has caused a shift in the payment system for hospital services from a fee for service to a package system. This condition requires overall changes for the sustainability of hospitals including Muhammadiyah network hospitals,” said Slamet Budiarto explaining the results of his dissertation entitled “Economic Value-Added Analysis Based on the Balanced Scorecard Approach and Its Implications for the Governance Strategy for Muhammadiyah Network Hospitals in the Era of National Health Insurance” at his doctoral promotion open session. The open session for Doctoral Promotion in Public Health, Faculty of Public Health (FPH), Universitas Indonesia (UI) was held virtually on Tuesday, December 20, 2022.
Furthermore, Slamet explained that changes must be measured with the existence of strategic monitoring tools, one of which is the Balanced Scorecard (BSC) approach. This approach will have an impact on financial performance with the Economic Value Added (EVA) indicator. The purpose of his research was to analyze Economic Value Added based on the Balanced Scorecard approach and its implications for the management strategy of Muhammadiyah network hospitals in the era of national health insurance.
Slamet said that his research was carried out quantitatively and qualitatively. The sample for qualitative research is secondary data from the 2014-2019 hospital annual report. Informants for qualitative research are the main director and director of hospital services. The research location is at Muhammadiyah network hospitals in Jakarta, Central Java, and East Java. Data collection was carried out by secondary data analysis, in-depth interviews, and focus group discussions (FGD).
The research found that the average EVA value in 2014 -2019 at hospitals fluctuated, but the Muhammadiyah network hospitals outside Jakarta had a better EVA value. Class B and D hospitals have negative EVA values and class C hospitals have positive EVA values. The determinant factors that are significantly related to the value of EVA are: from the perspective of human resources, the dominant factor is the number of non-midwives and nurses, while the number of administrative staff remains the most dominant factor is the number of permanent administrative staff. For the internal business perspective, the dominant factors are the number of beds and BOR. For the customer perspective, namely general outpatients, general inpatients, and outpatient JKN patients with the most dominant factor being general inpatients.
The results of this research also found problems with JKN services in Muhammadiyah network hospitals, namely problems with low INA-CBGs rates, cost sharing is not allowed, problems with the tiered referral system, and problems with the claim process. In addition, there were also strategies for hospital management governance using the balanced scorecard approach in the JKN era, from the human resources perspective there were 8 strategies, from the internal business perspective there were 8 strategies, from the customer perspective there were 2 strategies and from the financial perspective there were 6 strategies.
Based on the results of his dissertation, Slamet Budiarto was successfully declared a doctorate in the field of Public Health. Slamet is the 275th graduate of the Doctoral Program in Public Health Sciences and the 355th graduate of the Doctoral Program at FPH UI. At the doctoral promotion open session, present Prof. dr. Mondastri Korib Sudaryo, M.S., D.Sc., as the Chairman of the Session, the Head of the Examining Team is Prof. dr. Purnawan Junadi, M.P.H., Ph.D., as well as a team of examiners consisting of Prof. Dr. H. Syafiq A. Mughni, M.A .; Dr. dr. Mahlil Ruby, M. Kes.; Prof. dr. Hasbullah Thabrany, M.P.H., Dr.PH., and Dr. dr. Andi Arus Victor, Sp.M(K). While the Promoter is Prof. dr. Anhari Achadi, S.K.M., Sc.D .; with co-promoter Dr. Drs. Sutanto Priyo Hastono, M.Kes. and Dr. Pujiyanto, SKM, M. Kes. (wrk)
