Role of Accounting at the Government Hospital Post Status Public Service Agency (BLU) and Indonesian Adoption Case based Groups (INA-CBGS): Case Studies on Sejahtera Hospital
This study aims to discuss the role of accounting in Sejahtera Hospital BLUDs status and adoption of post-CBGs
INA. The role of accounting in the hospital reflected accounting innovations and strategies in response to INA-CBGs. To
that end, the focus of this study is to look at accounting innovation efforts and strategies to respond to INA-CBGs performed
Sejahtera Hospital management. The method used in this research is qualitative method with case study approach. Source
data comes from sources (informants) were selected based on certain criteria (purposive sampling). Data collection
techniques in this study is the instrument interview. Type of interview is semi-structured interviews. The results of this study
reveal that the role of accounting in Sejahtera Hospital has increased especially after the change in the payment system
hospitals namely, INA-CBGs. Meanwhile, the change of status into BLUDs it does not impact directly on the changing role
of accounting. Changes in accounting roles in Sejahtera Hospital reflected their innovation efforts undertaken by the
management accounting involving medical personnel, especially doctors specializing in accounting practices. The medical
specialists have been asked to calculate the unit cost of each medical services by using Activity Based Costing (ABC). In
addition, doctors have also been asked to be more concerned about controlling the cost of medical care in order not to exceed
the rate-CBGs INA.
Keywords - Role of Accounting, BLUDs status, and Adoption INA-CBGs.