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All Journal Jurnal Ekonomi dan Kewirausahaan Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam EKUITAS (Jurnal Ekonomi dan Keuangan) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat AKTUAL Wasana Nyata Jurnal Bisnis Manajemen dan Akuntansi Proceeding of International Conference Health, Science And Technology (ICOHETECH) WASANA NYATA Mabha Jurnal Malahayati International Journal of Nursing and Health Science
Antin Okfitasari, Antin
Universitas Duta Bangsa Surakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Financial impact of Indonesia’s standardized inpatient class policy on hospital performance: A systematic review Riska Rosita; Antin Okfitasari
Malahayati International Journal of Nursing and Health Science Vol. 9 No. 1 (2026): Volume 9 Number 1
Publisher : Program Studi Ilmu Keperawatan-fakultas Ilmu Kesehatan Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/minh.v9i1.2321

Abstract

Background: Indonesia’s National Health Insurance system has introduced the Standardized Inpatient Class policy to reduce service disparities and improve equity and quality of inpatient care. However, compliance with standardized inpatient requirements entails substantial infrastructure and operational costs that may affect hospital financial performance. Purpose: To systematically examine how the implementation of the Standardized Inpatient Class policy influences hospital financial performance in Indonesia. Method: A systematic literature review was conducted following the PRISMA 2020 guidelines. Articles published between 2014 and 2025 were identified from Scopus, PubMed, and Google Scholar using predefined keywords related to standardized inpatient care, health financing, and hospital performance. Quality appraisal was conducted using the Joanna Briggs Institute (JBI) Critical Appraisal Tools. Eligible studies were screened using inclusion and exclusion criteria and synthesized using narrative thematic analysis. Results: Twelve studies met the inclusion criteria. The findings indicate that Standardized Inpatient Class implementation increases capital investment and operational costs, reduces bed capacity in some hospitals, and creates mismatches between reimbursement rates and actual service costs. Financial impacts vary by hospital ownership and location, with public and rural hospitals experiencing greater financial strain. Conclusion: While the Standardized Inpatient Class policy promotes equity and service quality, its implementation poses significant financial challenges for hospitals. Policy refinement, reimbursement adjustment, and targeted financial support are essential to ensure hospital financial sustainability.
Peran Dukungan Manajemen dan Tata Kelola Dalam Meningkatkan Efektivitas Audit Internal Pada Era Transformasi Digital Rahayu Budi Susanti; Ety Meikhati; Antin Okfitasari
Jurnal Akuntansi dan Pajak Vol. 27 No. 1 (2026): JAP, Vol. 27, No. 01, Februari - Juli 2026
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v27i1.20666

Abstract

This study aims to analyze the influence of management support and governance on internal audit effectiveness in the era of digital transformation in the regional banking sector, specifically at PT Bank Perekonomian Rakyat (BPR). The quantitative approach used a survey method with a Likert-scale questionnaire. Thirty respondents from the supervisory and managerial elements of PT Bank Perekonomian Rakyat (BPR) were selected through purposive sampling. This study employed a quantitative approach with primary data obtained through questionnaire distribution at PT Bank Perekonomian Rakyat (BPR). Data analysis was performed using SPSS with multiple linear regression analysis to determine the extent of influence of the two independent variables on the dependent variable. The results indicate that management support and governance have a positive effect on internal audit effectiveness in the era of digital transformation.
Co-Authors Agus Suyatno Ahmad Pauyan Andhita Kusuma Putri Anugraheni, Bernadetha Desy Arum Widiastuti Chotidjah, Erna Della Restiana Devi Narulitasari Dewi Oktaviyanti Edy Supriyono Erna Chotidjah Suhatmi Ety Meikhati Gilang Restu Ramadhan Ikhsan, Arfan Indah Puji Lestari Indra Hastuti Lyly Katniaty Maharani Chikita Angelina Mardiyanto, Doni Nafisah Novalia Novemy Triyandari Nugroho Novianingsih, Rika Nur Rohmah, Safitri Pramudita, Gadis Putra, Rosyid Nur Anggara Rahayu Budi Susanti Rahmawati, Sukma Ramadhan, Gilang Restu Riska Rosita Rita Wahyuningsih Safitri Nur Safitri Nur Rohmah Samsul Rosadi Sari, Vanisa Ratna Septi Wulandari SEPTI WULANDARI Shofiyyatul Bariyyah Siti Nur Azizah Sundari . Sundari Sundari Suprihatin Suprihatin Suprihatin Titik Setyaningsih Tri Djoko Santosa Tri Wahyuningsih Widiastuti, Arum Wulan Suci Rachmadani