Article Per Year (5 Year)
p-Index From 2020 - 2025
9.565
P-Index
This Author published in this journals
All Journal Ilmu Administrasi Publik Jurnal Konseling dan Pendidikan Journal of Education and Learning (EduLearn) Trikonomika: Jurnal Ekonomi Journal of Educational Science and Technology MIX : Jurnal Ilmiah Manajemen International Journal of Artificial Intelligence Research EKONOMIS : Journal of Economics and Business JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK International Journal of Supply Chain Management Almana : Jurnal Manajemen dan Bisnis JURNAL MANAJEMEN BISNIS JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) Jurnal Riset Akuntansi Kontemporer Jurnal Riset Bisnis dan Manajemen Jurnal Ilmiah Manajemen Kesatuan JIIP (Jurnal Ilmiah Ilmu Pendidikan) AMAR (Andalas Management Review) International Journal of Educational Administration, Management, and Leadership International Journal of Business, Law, and Education Business Review and Case Studies Jurnal Ekonomi Efektif Kontigensi: Jurnal Ilmiah Manajemen Jurnal Neraca Peradaban Jurnal Tadbir Peradaban Wiga : Jurnal Penelitian Ilmu Ekonomi INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS International Journal of Science and Society (IJSOC) Jurnal Administrasi Bisnis Jurnal Ad'ministrare Bandung Conference Series: Economics Studies Return : Study of Management, Economic and Bussines Transforma: Jurnal Manajemen Riwayat: Educational Journal of History and Humanities Jurnal Riset Multidisiplin dan Inovasi Teknologi Implikasi: Jurnal Manajemen Sumber Daya Manusia Sainteks: Jurnal Sain dan Teknik Media Penelitian dan Pengembangan Kesehatan
Azhar Affandi
Universitas Pasundan
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Social Sciences Transportation Other

Published : 82 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Transforma: Jurnal Manajemen

 1 
Analysis of Differences in Financial Performance Before and after the Implementation of the National Health Guarantee: (Case Study at Al Islam Hospital Bandung) Iqbal, Mohammad; Affandi, Azhar; Hermawan, Atang
Transforma Jurnal Manajemen Vol. 1 No. 1 (2023): Transforma: Jurnal Manajemen
Publisher : Pascasarjana Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/tjm.v1i1.36

Abstract

This research study aimed to analyze the financial performance of Al Islam Bandung Hospital before and after the implementation of the National Health Insurance (JKN) and identify the factors influencing its performance. The study focused on various financial ratios, including profitability, liquidity, and activity ratios. The findings revealed significant differences in several ratios, such as Return on Investment, Cash Ratio, Inventory Turnover, Receivable Turnover Period, and Total Asset Turnover, indicating a decrease in performance after the implementation of JKN. The factors affecting the financial performance of Al Islam Bandung Hospital were categorized into internal factors, competitor factors, BPJS Health factors, government policy factors, and pandemic factors. Internal factors, such as cash availability, logistics management efficiency, expense management, and asset growth, played a crucial role in sustaining the hospital's financial operations during the initial phase of JKN implementation. The increased involvement of competitor hospitals in the JKN program impacted patient visits to Al Islam Hospital, reducing its financial performance. BPJS Health factors, including tiered referral policies and payment delays, influenced the hospital's patient flow and financial stability. Government policies related to JKN implementation provided a wider scope of services but lacked regular tariff adjustments, leading to increased operational costs. Additionally, the COVID-19 pandemic further affected Al Islam Bandung Hospital's financial performance by reducing patient visits while increasing the need for additional resources to handle COVID-19 cases. In conclusion, the study highlights the changes in financial performance of Al Islam Bandung Hospital after the implementation of JKN and identifies factors such as patient numbers, payment periods, policy adjustments, and expense management as key contributors to these changes. Understanding these factors can help healthcare institutions adapt and improve their financial performance within the context of national health insurance schemes.
Co-Authors *Wala Erpurini Abdurohim, Dindin Achmad Rozi Ading Rahman Sukmara Adiputra, I Gede Ahmad Nurhadi Akbar, Irfan Rizka Akhmad Sobarna Aldrin Herwani Andari Andari Andiyanga Udobong Angga Pratama Apriansyah, Muger Aprih Santoso Asep Dedi Sutrisno Atang Hermawan Atty Tri Juniarti Catur Setiya Sulistiyana Dadang Suwanda Dadang Suwanda Delly Sukmanawan Denok Sunarsi Denok Sunarsi Denok Sunarsi Denok Sunarsi Denok Sunarsi Denok Sunarsi Denok. Sunarsi Diah Asdiani Didik Setiyadi Djulius , Horas Dodi Ilham E. Nurzaman AM Eddy Jusuf Eddy Yusuf, Eddy Effendi Effendi Effendi Effendi Effendi, Effendi Ellen Rusliati Emaya Kurniawati Erik Alghifari Erlangga, Heri Erni Rusyani Erpurini, Wala Eti Ariyanti Eyo Itam Eyo Farida Agustin, Farida Finny Redjeki Fresy Nugroho Ganar, Yulian Bayu Gojali Supiandi Graha Prakarsa Haedar Akib Hartuti, Elizabeth Tika Kristina Hastono, H. Herling Herling Herling Herling hernawan hernawan Heru Setiawan Heru Setiawan Heru Setiawan Hidayat, Gustina Hindriari, Reni Horas Djulius Horas Djulius I Gede Adiputra I Gede Adiputra Iman Sudirman Irmal, Irmal Ivan Gumilar Sambas Putra Iwan Sidharta Jaja Suteja Jasmani Jasmani Jhoni Maslan Kahpi, Heri Sapari Kamaludin, Yamin Kholili, Irfan Komariyah, Iis Kosasih Kristianti, Lily Setyawati Laila Irawati Luluh Abdillah Kurniawan MADUNINGTIAS, LUCIA Maludin Panjaitan Moh. Sidik Priadana Mohamad Duddy Dinantara Mokhamad Anwar, Mokhamad Mujahidin Mujahidin Mulyaningrum Mulyaningrum Mutaqin, Ghani Mutaqin, Rizal Nani Nani Nany Djuhriah Nila Nurochani Nuriawati, Umi Nurjaya Nurjaya Nurwijayanti Nyoman Suprastha Okti Rahma Jyana Rahadyan Tajuddien Rahmat Heryat Furqon Rahmat Heryat Furqon Rahmi Andini Syamsuddin Rasfiuddin Sabaruddin Rozi, Achmad Rr Titie Purwaningsari Sahary, Fitry Taufiq Santoso, Ferry Sarman, Rohmat Sarwani Sarwani Senen Machmud Setyaning, Aldilla Nadhira Ayu Siti Rohaya Solihin Sudarso, Aden Prawiro Sukenda, Enda Sunarsi, Denok Supriyadi Supriyadi Suwanto Suwanto Suyatin Suyatin Tatang Suhidayat Taufik Hermansyah Triyadi Triyadi Turmudzi, Didi Ulfa Ika Putri Umi Nariawati Umi Narimawati Umi Narimawati Umi Narimawati Umi Narimawati Umi Rusilowati Umi Rusilowati Undang Juju Wahyitno Wahyitno Wahyu Nurul Faroh Wayan Ardani Widhi Wicaksono Widiya Avianti Widodo, Adji Widya Intan Sari Win Hendrawan Yahya, Adibah Yudhi Koesworodjati