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All Journal Jurnal Penelitian Pendidikan AL ISHLAH Jurnal Pendidikan Syntax Literate: Jurnal Ilmiah Indonesia ABDIMAS SILIWANGI Jurnal Soshum Insentif JKM (Jurnal Kebidanan Malahayati) JURNAL MANAJEMEN Bubungan Tinggi: Jurnal Pengabdian Masyarakat Journal of Economics and Business UBS Jurnal Manajemen Sains dan Organisasi (JMSO) Jurnal Ilmiah Wahana Pendidikan Jurnal Sains Manajemen Inovasi Kurikulum Journal of Language and Health Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Pendidikan dan Pembelajaran Ekonomi Akuntansi ProBisnis : Jurnal Manajemen Jurnal Kesehatan Rajawali Jurnal Sosial dan Abdimas Service Management Triangle : Jurnal Manajemen Jasa Jurnal Kesehatan Kusuma Husada Research of Service Administration Health and Sains Healthys EDUCARE International Journal Administration, Business & Organization Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Jurnal Aplikasi Manajemen & Kewirausahaan MASSARO Journal of Knowledge Management Journal of Economics, Management, and Entrepreneurship Jurnal Pengabdian Tri Bhakti JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Da'watuna: Journal of Communication and Islamic Broadcasting Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Manajemen Bisnis dan Kesehatan J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Journal of Economics, Management, and Entrepreneurship
Erliany Syaodih
Program Studi Pendidikan Ekonomi, FKIP, Universitas Langlangbuana
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Journal : JKM (Jurnal Kebidanan Malahayati)

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Evaluation Of Management Of Capitation Funds Rachmawati, Amalia; Syaodih, Erliany; Widjaja, Yani Restiani
JKM (Jurnal Kebidanan Malahayati) Vol 10, No 12 (2024): Volume 10 No.12 Desember 2024
Publisher : Program Studi Kebidanan Fakultas Ilmu Kesehatan Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkm.v10i12.18573

Abstract

Universal Health Coverage (UHC) adalah program yang menjamin setiap manusia mendapatkan akses pelayanan kesehatan tanpa menimbulkan kerugian finansial penggunanya. Indonesia menerapkan UHC dengan Jaminan Kesehatan Nasional (JKN). Pelayanan kesehatan di tingkat primer diberikan oleh FKTP. Sistem pembayaran JKN pada FKTP oleh BPJS Kesehatan adalah dengan sistem kapitasi. Klinik Pratama Albar adalah FKTP di Kabupaten Bandung yang melayani peserta JKN dan mengelola dana kapitasi. Adanya peningkatan jumlah kapitasi terdaftar, kenaikan tarif kapitasi, dan kunjungan pasien belum sejalan dengan peningkatan laba dan pemanfaatan dana kapitasi yang ada sehingga diperlukan adanya evaluasi manajemen keuangan klinik dalam mengelola dana kapitasi. Tujuan penelitian ini adalah mengevaluasi pengelolaan dana kapitasi Klinik Pratama Albar dalam penganggaran dan pemanfaatannya. Penelitian ini adalah deskriptif kualitatif dengan metode observasi, wawancara, dokumentasi, dan triangulasi. Hasil penelitian menunjukkan kerjasama Klinik Pratama Albar dan BPJS Kesehatan berlangsung satu arah dan proses pencairan dana kapitasi berlangsung lancar. Klinik Pratama Albar telah memiliki struktur manajemen dan alur keuangan, namun belum dilakukan perencanaan anggaran yang baik. Dana kapitasi adalah sumber pemasukan terbesar klinik mencapai 86% dan pemanfaatannya untuk gaji staff dan biaya operasional dengan proporsi 59:41. Penelitian ini menyimpulkan bahwa pentingnya evaluasi pengelolaan dana kapitasi untuk menyusun strategi pengembangan klinik. Kata Kunci : Klinik Pratama, Dana Kapitasi, Evaluasi Manajemen Keuangan ABSTRACT Universal Health Coverage (UHC) is a program that ensures every human being gets access to health services without causing financial losses to its users . Indonesia implements UHC with the National Health Insurance (JKN) . Health services at the primary level are provided by FKTP . The JKN payment system at FKTP by BPJS Health is with a capitation system. Klinik Pratama Albar is an FKTP in Bandung Regency that serves JKN participants and manages capitation funds. The increase in the number of registered capitations, the increase in capitation rates, and patient visits have not been in line with the increase in profits and the utilization of existing capitation funds, so it is necessary to evaluate the clinic's financial management in managing capitation funds . The purpose of this study is to evaluate the management of capitation funds of the Klinik Pratama Albar in budgeting and its utilization. This research is qualitative descriptive with observation, interviews, documentation, and triangulation methods. The results of the study showed that the collaboration between the Klinik Pratama Albar and BPJS Health took place in one direction and the process of disbursing capitation funds went smoothly. Albar Pratama Clinic already has a management structure and financial flow, but good budget planning has not been carried out. The capitation fund is the largest source of income for clinics reaching 86% and its utilization is for staff salaries and operational costs with a ratio of 59:41. This study concludes that the importance of evaluating capitation fund management to develop a clinic development strategy. Keywords : Primary Clinic, Capitation Fund, Financial Management Evaluation Afifah, LAN, Arso, SP, Fatmasari, EY (2019). Analysis of Capitation Fund Management Mechanism at Primary Clinic in Pedurungan District, Semarang City. Public Health Journal (e-Journal) , 7(4), 683-694.Agustina, A., Hidayat, B., Pandujiwo N. (2021). Systematic Review: Development of Risk-Adjusted Capitation Payment System in Various Countries. Indonesian Journal of Health Economics . 6, (2), 81-94.Agustina, R., Dartanto, T., et al. (2019). Universal Health Coverage in Indonesia: Concept, Progress, and Challenges. The Lancet . 393, P75-102.Amalia. (2024). 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Co-Authors Aditya Angga, Aditya Agung, Ign. Wiseto P. Agus Hadian Rahim Agus Supriadi Ali Budiman Anisa Mardiana Anthony, Faris Akbar Antony Pakiding Anytha Basaria Silitonga Arif Rachman Asep Hidayat Asep Hidayat Bagenda, Wahyuddin Bella Anantha Sritumini Bella Annantha Sritumini Budilestari, Puji Bunga', Gerson Cantika Dinda Pangesti Chindy Kristiawati Chintya Prima Prihandini Cyntia Meilani Dadang Kusnadi Dasrun Hidayat Deby Fitriyani Dessy Jullyana Subagja Dewi Hudiyah Dewi Sinta Dheni, Achmad Dian Liesdiani Diana Davisca Ridwan Dwi Budi Santoso Dwi Tinaningsih, Morita Febriani, Nyayu Feby Bantoyot Fitaloka, Neng Diana FITRIANI, PIPIT Fugiyar Suherman Gema Putra Bangsa Gustini, Leili Kurnia Hadian Rahim, Agus Halim, Abd Hani Rahmawati Haqi, Gibraltar Kasyiful Haslina Halim Hera Wahyuni Herlina Hidayat, Sarah Nursa'diah Ign Wiseto P Agung Ignatius Wiseto Prasetyo Agung Ilyas Ilyas Indra Eka Putra Kahar Mulyani Kathrine, Anita Septiana Maria Kusuma, Kevin Rizki Agung Lena, Lena Leni Damayanti Lisnawati, Cucu Lutfi Muhammad Hidayat Mariam, Popon Mulyani, Kahar Neng Anisa Candrawulan Nining Handayani Nining Handayani Nugraha, Gagah Baskara Adi Nur Asshyfa Andiani Nuri Annisa Nurrahim, Firman Nurwansyah, Atikah Petris Akbar Pipit Herawan Popon Mariam Pratama, Willy Danis Puji Budilestari Purwadhi Purwadhi Rachmawati, Amalia Rafika Rafika Rafika Rafika Rahardjo, Franciska Rahmi Kamalia Tsalis Rajuman S, Rajuman S Ramadhan, Fanky Fazdianki Rantemarampa, William Mallisa Ratna Wulansari Ria Yuli Angliawati, Ria Yuli Rian Andriani Rian Andriani, Rian Ricky Firmansyah Rinawati Rinawati Rita Zahara Rohendi , A. Rubini, Rizki Adriansyah S, Rajuman Sandi Destian Pratama Sandini, Dwi Sari Aprilia Leksani Seger, Rudyanto Wiharjo Silvia Sudjadi Silvia, Syfa Siska Mariska Sri Widaningsih, Sri Sritumini, Bella Annantha Sudjadi, Silvia Sujarwinata, Tio Hara Sukatno Krisbianto Sukijie, Bambang Sunarjo, Andreuw Sungging Handoko Surman, Surman Sustariyah, Sri Suwandhani, Achmad Dheni Syarifuddin , Didin Tarukallo, Noverio Michael samban Taruli Hutauruk Towifah Fauziah Choerunisa Triyono, Alfian Heri Tukiman, Agus Veranita, Mira Wahyudi, Elsa Wibisana, Inggar Bagus Wijaya, Erick Juniyantho Wydaswara, Mita Yani Restiani Widjaja, Yani Restiani Yuhendrizal, Deka Yulia Winingsih