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Literature Review : Pengaruh Audit Internal Terhadap Pengelolaan Keuangan di Fasilitas Kesehatan Siti Rahima Kiram; Evita Mutiara; Acim Heri Iswanto
CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah Vol. 3 No. 6 (2026): CENDEKIA : Jurnal Penelitian Dan Pengkajian Ilmiah, Juni 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/cendekia.v3i6.2660

Abstract

Pengelolaan keuangan yang baik dan dapat dipertanggungjawabkan adalah elemen penting untuk memastikan kelangsungan dan kualitas layanan kesehatan di tempat-tempat pelayanan, mengingat kompleksitas pembagian dana, tantangan dalam pendapatan, serta potensi risiko penyimpangan yang mungkin muncul. Penelitian ini bertujuan untuk menganalisis dan menggabungkan berbagai hasil kajian tentang dampak audit internal terhadap pengelolaan keuangan di tempat pelayanan kesehatan, baik di rumah sakit maupun puskesmas. Metodologi yang dipakai adalah tinjauan pustaka dengan mencari artikel dari basis data Google Scholar dan Garuda yang diterbitkan antara tahun 2018 hingga 2026. Hasil penggabungan menunjukkan bahwa audit internal memiliki peran penting dalam meningkatkan kualitas laporan keuangan melalui peningkatan ketepatan, akuntabilitas, dan transparansi, serta berfungsi sebagai penguat bagi sistem pengendalian internal dan kompetensi sumber daya manusia. Di samping aspek keuangan, pelaksanaan audit internal yang efektif juga memberi dampak positif terhadap efektivitas layanan kesehatan, penerapan sumber daya yang lebih optimal, serta pencegahan terhadap kecurangan dan penyalahgunaan dana. Tingkat efektivitas audit internal akan lebih optimal apabila didukung oleh budaya organisasi yang transparan, sistem informasi yang memadai, serta komitmen dari manajemen. Penelitian ini menegaskan bahwa audit internal adalah alat kontrol penting yang mendukung pengelolaan keuangan yang baik, efisiensi penganggaran, dan peningkatan kualitas layanan di tempat pelayanan kesehatan.
Literature Review : Analisis Penerapan Six Sigma dalam Manajemen Mutu Rumah Sakit Evita Mutiara; Siti Rahima Kiram; Acim Heri Iswanto
CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah Vol. 3 No. 6 (2026): CENDEKIA : Jurnal Penelitian Dan Pengkajian Ilmiah, Juni 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/cendekia.v3i6.2661

Abstract

Manajemen mutu merupakan aspek penting dalam meningkatkan kualitas pelayanan rumah sakit guna memenuhi kebutuhan dan harapan pasien. Salah satu pendekatan yang banyak digunakan dalam upaya peningkatan mutu adalah Six Sigma, yaitu metode yang berfokus pada pengurangan kesalahan, variasi proses, dan peningkatan efisiensi pelayanan melalui tahapan DMAIC. Penelitian ini bertujuan untuk menganalisis efektivitas dan dampak dari penerapan six sigma dalam manajemen mutu rumah sakit. Metode yang digunakan dalam penyusunan artikel ini adalah literature review dengan penelusuran artikel yang diperoleh melalui Google Scholar, Garuda, dan Sciencedirect yang dipublikasikan antara 2017 sampai 2026. Hasil kajian menunjukkan bahwa six sigma efektif dalam mengidentifikasi akar permasalahan pelayanan, mengurangi cacat, serta meningkatkan kepuasan pasien. Dampak penerapan six sigma terlihat dari penurunan waktu pelayanan, peningkatan efisiensi kerja tenaga kesehatan, peningkatan koordinasi antar tenaga kesehatan, serta kenaikan tingkat kepuasan pasien. Dengan demikian, six sigma merupakan pendekatan yang efektif dalam mendukung peningkatan mutu pelayanan rumah sakit secara berkelanjutan dan berorientasi pada kebutuhan pasien.
Employee development strategies as a means of improving performance in healthcare organizations: A literature review Siti Rahima Kiram; Salsabila Firdausi; Evita Mutiara; Acim Heri Iswanto
Indonesian Journal of Health Science Vol 6 No 3 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/ijhs.v6i3.2290

Abstract

Healthcare organizations require a qualified workforce to provide efficient, safe, and high-quality services; therefore, employee development is a crucial step in improving organizational performance. This study aims to synthesize various research findings to understand effective employee development methods and their impact on the performance of healthcare organizations by conducting a literature review through a search of articles from various data sources between 2021 and 2025. The results of the analysis indicate that human resource development strategies—including systematic workforce planning, continuous training, career development, talent management implementation, and a clear performance evaluation system accompanied by feedback—have been proven to enhance the capabilities, motivation, and productivity of healthcare workers.However, in practice, challenges remain, such as a mismatch between workforce qualifications, suboptimal post-training evaluations, a lack of communication across management levels, and a career development system that remains disorganized. Additionally, supporting factors such as supportive leadership, a positive work environment, effective communication, and recognition play a crucial role in enhancing the positive impact of employee development on performance. This study concludes that employee coaching that is coordinated, sustainable, and tailored to the organization’s needs and advancements in health technology is the key to achieving superior performance in healthcare organizations and providing quality services to the public.
Performance contracts in the procurement of primary care services under the national health insurance program and lessons learned from the Netherlands: A literature review Evita Mutiara; Siti Rahima Kiram; Salsabila Firdausi; Cahya Arbitera; Riswandy Wasir
Indonesian Journal of Health Science Vol 6 No 3 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/ijhs.v6i3.2260

Abstract

Primary health care plays a crucial role in the National Health Insurance (JKN) program, making performance contracts essential for improving the quality and efficiency of services. Lessons learned from the Netherlands can serve as a reference for strengthening their implementation in Indonesia. This study evaluates performance contracts in the strategic procurement of primary health care services under the JKN program and identifies lessons from the Netherlands to improve service quality. This study is a literature review of eight articles published between 2017 and 2026 to analyze performance contracts in the procurement of primary care services under the JKN and lessons from the Netherlands. Performance contracts have proven effective in improving the efficiency and quality of primary care services when designed with balanced incentives between cost control and service quality achievement. The success of their implementation is highly dependent on relevant performance indicators, an integrated information system, and continuous monitoring and evaluation. The Dutch experience demonstrates that a combination of population-based payments, shared savings, contractual flexibility, and strong regulation can provide important lessons for strengthening strategic purchasing and improving the quality of primary care services within the JKN. Performance contracts have the potential to improve the efficiency and quality of primary care services if supported by relevant indicators, an integrated information system, and ongoing monitoring. Lessons from the Netherlands show that population-based payments, shared savings, and strong regulations can serve as a model for strengthening the implementation of performance contracts within the National Health Insurance (JKN) program.
Evaluation of health financial protection policies through cost control and strengthening of JKN benefits: A literature review Salsabila Firdausi; Evita Mutiara; Siti Rahima Kiram; Riswandy Wasir
Indonesian Journal of Health Science Vol 6 No 3 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/ijhs.v6i3.2277

Abstract

The National Health Insurance (JKN) has increased population coverage in Indonesia through financial protection determined by cost control, service payment governance, and benefit design. Its implementation has not completely eliminated the financial burden on households, with high out-of-pocket (OOP) spending on healthcare services and the associated risk of catastrophic health expenditure (CHE). This study aims to map the drivers of OOP spending and the risk of CHE, as well as strategies for improving financial protection. The method used is a literature review through searching articles obtained from several databases, namely Google Scholar, Garuda, Sciencedirect, Scopus, and Pubmed between 2017 and 2026. The results of the study indicate that JKN participation has proven effective in reducing OOP health expenditure by households, contributing to a reduced risk of CHE. However, the risk of CHE is still influenced by various other factors, such as the number of family members, high utilization of healthcare services, and limited healthcare facilities. Strengthening strategic purchasing, increasing benefits and equal access to healthcare services, and sustainable JKN financing are needed to improve financial protection. Thus, JKN has a role in reducing OOP expenditure which has an impact on reducing the risk of CHE, but financial protection is not yet fully optimal so that cost control and strengthening of JKN benefits are needed.