The Role Of Cost Accounting In Supporting National Health Financing Policy

Sara Aprilia Siregar siregar (Universitas Jambi)
Kevin Fritson Napitupulu (Public Health Sciences, Faculty Of Medicine and Health Sciences, University Of Jambi)
Juwita Maharani (Public Health Sciences, Faculty Of Medicine and Health Sciences, University Of Jambi)
Dwi Noerjoedianto (Public Health Sciences, Faculty Of Medicine and Health Sciences, University Of Jambi)
Adilla Solida (Public Health Sciences, Faculty Of Medicine and Health Sciences, University Of Jambi)

International Journal of Health, Engineering and Technology
Vol. 5 No. 1 (2026): IJHET MAY 2026

Health financing plays a crucial role in ensuring the sustainability of the national health system, particularly in the implementation of the National Health Insurance (JKN). The implementation of a prospective payment system based on Indonesian Case-Based Groups (INA-CBGs) requires accurate cost information to ensure efficient and equitable health financing policies. Cost accounting is a crucial tool in providing information on health care costs. This study aims to examine the role of cost accounting in supporting national health financing policies through a Systematic Literature Review (SLR) approach. The study analyzed 16 national and international scientific articles using thematic synthesis. The study results indicate that cost accounting supports the determination of healthcare service tariffs, increased financing efficiency, cost control, and the implementation of the National Health Insurance (JKN) policy and the achievement of Universal Health Coverage. However, its implementation still faces challenges related to information systems and human resource capacity. Therefore, strengthening cost accounting is necessary as part of national healthcare financing reform.