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All Journal Jurnal Akuntansi dan Keuangan
Nugroho Aris Yulianti
Universitas Islam Sultan Agung Semarang
Economics, Econometrics & Finance

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Pengendalian Defisit Layanan JKN: Dashboard Cost Recovery Rate Berbasis Digital Accounting Nugroho Aris Yulianti; Maya Indriastuti; Edy Suprianto; Provita Wijayanti
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8268

Abstract

This study aims to develop and evaluate a digital accounting-based Cost Recovery Rate (CRR) dashboard as a tool for monitoring and controlling deficits in Indonesia’s National Health Insurance (JKN) services. The study employed a Research and Development (R&D) approach using the ADDIE model to analyze user requirements, develop a dashboard prototype, implement the system, and evaluate its feasibility. The results indicate that the existing CRR monitoring system was aggregate, retrospective, and not integrated, limiting the timely identification of deficit sources. The developed dashboard integrates service cost data, INA-CBGs claim revenue, and hospital operational information into a single analytical platform, enabling more comprehensive and detailed financial monitoring. Evaluation by four expert users produced an average score of 4.2 out of 5, indicating good performance in terms of usability, information accessibility, data accuracy, and analytical capability. The dashboard provides more timely information and supports analysis at the levels of service units, attending physicians, diagnoses, patients, and cost components, thereby facilitating the identification of deficit sources and data-driven managerial decision-making. This study also proposes a digital accounting-based framework for cost control and financial performance evaluation to support the financial sustainability monitoring of JKN healthcare services.
Co-Authors Edy Suprianto Maya Indriastuti Provita Wijayanti