Abstract
This study aims to examine the effect of BPJS (Social Insurance Administration Organization) receivable management, and the inaction of BPJS (Social Insurance Administration Organization) claim repayment, on private hospitals funds flow in Surakarta. The independent variable used is BPJS receivable management, the disbursement of payment of BPJS (Social Insurance Administration Organization) claims and the dependent variable is the flow of financial funds of private hospitals. The population in this study is a private hospital in collaboration with BPJS (Social Insurance Administration Organization) in Surakarta City. Samples were taken by purposive sampling method. The data analysis was performed using multiple linear regression, t test, F, and R2. Based on the results of the classical assimilation test analysis shows that this study is normally distributed and there is no multicollinearity, autocorrelation and heteroscedasticity in the regression model. The results of multiple linear coefficient equation Y = -3,551 + 1,019X1 + 4,018X2 + e. The results of the t test show that the BPJS (Social Insurance Administration Organization) receivable management variables and the inaction in repayment of BPJS claims partially have a significant effect on the flow of financial funds of private hospitals in Surakarta. And the F test results show that BPJS (Social Insurance Administration Organization) accounts receivable management variables and the repayment inaction of BPJS claims simultaneously affect the financial flow of private hospitals in Surakarta. Whereas, the R2 test results (determination coefficient) obtained R Square value of 0.990, which means that BPJS accounts receivable management variables and inactions in paying BPJS claims contribute 99% to the private Hospital financial flow funds, while the remaining 1% is influenced by other variables not examined in this research.
 
 Keywords : BPJS receivable management, repayment inaction of BPJS claims, and the financial funds flow of private hospitals.
Highlights
IntroductionEveryone has the same rights to access safe, quality and affordable health services (Law No 36/2009)
Health is a human right of every person
Based on table 4 obtained the R Square value of 0.990 means that the variability of private hospital financial fund flow variables can be explained by BPJS accounts receivable management variables and the delay in repayment of BPJS claims by 99% while the remaining 1% is influenced by other variables not examined in this study
Summary
Everyone has the same rights to access safe, quality and affordable health services (Law No 36/2009). Health services are all efforts carried out alone or jointly by organizations to maintain and improve health, prevent and cure diseases and International Journal of Economics, Business and Accounting Research (IJEBAR). International Journal of Economics, Business and Accounting Research (IJEBAR) Peer Reviewed – International Journal Vol-2, Issue-3, 2018 (IJEBAR) ISSN: 2614-1280, http://www.jurnal.stie-aas/ijebar restore the health of individuals, families and communities. The ability of a person or family to access or achieve health services is different. For those who are capable, this is not a big problem; they can choose health services according to their wishes, while for poor families it will be a separate problem. Some of the obstacles faced in the provision of health services include people who are unable to access available health services due to limited facilities and infrastructure, social and cultural values of the community, health services that are not in accordance with the needs / expectations, the quality of the implementation of low health services, and allocation and the use of resources for inadequate service delivery (Gani et al, 2008)
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