Keterlambatan Pembayaran BPJS dan Tekanan Arus Kas Rumah Sakit Swasta
Keywords:
BPJS Kesehatan, Kas, Rumah Sakit, Pembayaran, KeuanganAbstract
Abstrak
Keterlambatan pembayaran klaim oleh BPJS Kesehatan merupakan salah satu permasalahan yang sering dihadapi oleh rumah sakit swasta di Indonesia. Kondisi ini dapat berdampak pada stabilitas keuangan, khususnya terhadap arus kas rumah sakit dalam menjalankan operasional pelayanan kesehatan. Penelitian ini bertujuan untuk menganalisis pengaruh keterlambatan pembayaran BPJS terhadap tekanan arus kas pada rumah sakit swasta. Jenis penelitian ini adalah kuantitatif analitik dengan pendekatan cross sectional. Sampel penelitian terdiri dari 30 responden yang merupakan tenaga manajemen rumah sakit, seperti bagian keuangan dan administrasi, yang dipilih menggunakan teknik purposive sampling. Pengumpulan data dilakukan menggunakan kuesioner yang mengukur tingkat keterlambatan pembayaran dan dampaknya terhadap arus kas rumah sakit. Analisis data menggunakan uji korelasi dan regresi linier sederhana. Hasil penelitian menunjukkan bahwa terdapat pengaruh signifikan antara keterlambatan pembayaran BPJS dengan tekanan arus kas rumah sakit (p<0,05). Semakin lama keterlambatan pembayaran, semakin tinggi tekanan terhadap arus kas yang berdampak pada operasional rumah sakit, termasuk keterlambatan pembayaran kepada tenaga kesehatan dan pengadaan logistik. Penelitian ini menyimpulkan bahwa keterlambatan pembayaran BPJS berpengaruh signifikan terhadap kondisi keuangan rumah sakit swasta. Oleh karena itu, diperlukan upaya perbaikan sistem klaim dan manajemen keuangan rumah sakit untuk menjaga stabilitas operasional pelayanan kesehatan.
Kata Kunci: BPJS Kesehatan; Kas; Rumah Sakit; Pembayaran; Keuangan
References
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