Analysis of Hospital Budget and Operating Costs Study at Pemalang Ashari Hospital
DOI:
https://doi.org/10.70062/managementdynamics.v3i1.506Keywords:
Budgeting, Covid-19, Efficient, Hospital, Operational CostAbstract
Covid-19 referral hospitals were studied and it was found that their operational costs had increased. However, their income had actually decreased. This was because there were not many general patients. In addition, asset utilisation was also hampered by the Covid-19 pandemic, which affected the economy. This study sought to find out whether there had been an increase or decrease due to Covid-19. The study used a quantitative method, namely calculating the effectiveness and efficiency ratios. This study uses a descriptive method. The results will be explained in detail. This study compares the conditions before and during Covid-19. The results show that effectiveness in 2019 was 114%. Then, in 2023, it rose to 128%, or an increase of 14%. Meanwhile, efficiency in 2019 was 88%. In 2023, it was 107%. This means there was a decrease of 19%. In conclusion, the budget was well prepared and very effective in 2019 and 2023. However, the use of operational costs during Covid-19 was less efficient. From being quite efficient in 2019, it became inefficient in 2023.
References
Abolhallaj, M., Jafari, M., Seyedin, H., Salehi, M., Pourtaleb, A., Rahmani, K., & Hosseini, S. E. (2021). New financial management system for Iran public health sector: A qualitative study. Journal of Education and Health Promotion, 10(1). https://doi.org/10.4103/jehp.jehp_1201_20
Anggreini, A. L., Ulya, N., Rochman, D. L., & Iswanto, A. H. (2024). Efektivitas sistem manajemen logistik pengadaan alat kesehatan untuk mengimbangkan operasional instalasi rumah sakit Indonesia: Literature review. Jurnal Kesehatan Tambusai, 5.
Arfati, H. (2024). Kesesuaian anggaran belanja administrasi umum dengan indikator kinerja keuangan dan operasional (IKKO) sesuai Kepdirjen Nomor 768 Tahun 2023 di Pusat Mata Nasional Rumah Sakit Mata Cicendo Bandung Tahun 2023. Blantika: Multidisciplinary Journal, 2(9). https://doi.org/10.57096/blantika.v2i9.208
Dau, Y. B. (2023). Analisis penerapan akuntansi lingkungan sebagai pertanggungjawaban sosial di Rumah Sakit Umum Daerah S.K. Lerik Kota Kupang. Jurnal Akuntansi: Transparansi dan Akuntabilitas, 11(2). https://doi.org/10.35508/jak.v11i2.13813
Fauzian, R. A., Kostini, N., & Sitio, N. M. (2024). Analysis of the financial performance of PT Bali Bintang Sejahtera Tbk before and after the IPO (Initial Public Offering) for the 2017–2022 period. Riwayat: Educational Journal of History and Humanities, 7(3), 1302–1314.
Hammadi, N. M., & Kadhim, E. H. (2025). The role of activity-based budgeting in evaluating operational performance: An applied study. Journal of Ecohumanism, 4(4). https://doi.org/10.62754/joe.v4i4.6831
Hatmoko, H. W., & Susilowati, D. (2025). Narrative literature review: Efektivitas penggunaan anggaran operasional dalam meningkatkan kinerja pelayanan rumah sakit. Jurnal Ekonomi Bisnis dan Akuntansi, 5(3). https://doi.org/10.55606/jebaku.v5i3.5980
Khadafi, M., Nuri, S., Maulina, I., Rikeniateni, & Munasarah. (2024). Dampak anggaran biaya operasional terhadap profitabilitas perusahaan. Menawan: Jurnal Riset dan Publikasi Ilmu Ekonomi, 3(1). https://doi.org/10.61132/menawan.v3i1.1030
Perdini, M., Riani, E., & Nurhasanah, N. (2023). Strategi menuju penerapan green hospital serta dampaknya bagi rumah sakit: Studi kasus pada Rumah Sakit X. Jurnal Teknologi Lingkungan UNMUL, 7(1). https://doi.org/10.30872/jtlunmul.v7i1.10731
Piboari, H., & Wahyuni, M. S. (2023). Penerapan akuntansi pertanggungjawaban sebagai alat penilaian kinerja pusat biaya pada RSUD Arga Makmur. Jurnal Economic Edu, 4(1). https://doi.org/10.36085/jee.v4i1.5359
Ramadia, O., & Oktamianti, P. (2023). Gambaran strategi bauran pemasaran pelayanan kesehatan Rumah Sakit X di Jakarta selama pandemi Covid-19. Syntax Literate: Jurnal Ilmiah Indonesia, 8(3). https://doi.org/10.36418/syntax-literate.v8i3.11547
Retnosari, M. C., Suryawati, C., & Harto, P. (2022). Analisis efektivitas dan efisiensi pengelolaan anggaran di RSUP Dr. Kariadi Semarang. Jurnal Manajemen Kesehatan Indonesia, 10(3). https://doi.org/10.14710/jmki.10.3.2022.231-240
Santorry, S. (2025). Implementation of zero-based budgeting in corporate financial planning to improve operational cost efficiency. Jurnal Konseling dan Pendidikan, 13(2). https://doi.org/10.29210/1147600
Yusri, Y., Limena, A. N., & Fatmala, E. M. (2024). Digitalization in the role of budgetation in increasing the effectiveness of hospital performance. Jurnal Penelitian Ekonomi dan Akuntansi, 9(2).
Yustikasari, D. R. (2023). Analisis efektivitas pengendalian biaya operasional pada Rumah Sakit Islam Sultan Agung Semarang. Pustakawan 4 Unnisula Fakultas Ekonomi.
