The Indonesian government has committed to implementing a health insurance program, which began in January 2014, and encourages every hospital to participate in the National Health Insurance (JKN) program. The JKN program, which previously used a fee-for-service payment system, has changed from a fee-for-service system, meaning patients are charged according to the hospital's rates. This has changed to universal coverage, a prospective payment system based on the INA-CBGs reference rate. This is to ensure proper hospital management and efficiency and increased productivity. Currently, many hospitals still use payroll standards that refer to employee groups without considering remuneration patterns. Therefore, to achieve cost efficiency and increase productivity, a payroll system with a remuneration pattern is necessary
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