Analisis Efektivitas Pengelolaan Dana Kapitasi Program Jaminan Kesehatan Nasional (JKN) Pada Klinik PT Kimia Farma Diagnostika Unit Bisnis Jatim 1
DOI:
https://doi.org/10.38035/jafm.v7i2.3225Keywords:
Kapitasi, Efektivitas Pengelolaan, Jaminan Kesehatan Nasional (JKN)Abstract
Penelitian ini bertujuan menganalisis efektivitas pengelolaan dana kapitasi dalam Program JKN (Jaminan Kesehatan Nasional) di klinik dibawah naungan PT. Kimia Farma Diagnostika Unit Bisnis Jatim 1. Pendekatan yang dipergunakan pada riset berikut ialah kualitatif deskriptif melalui teknik penghimpunan data lewat wawancara secara dalam, observasi, serta pendokumentasian. Analisis pada riset berikut difokuskan pada lima aspek utama, yaitu pengarahan, pengendalian, pertanggungjawaban, efisiensi, dan koordinasi, serta mempertimbangkan perspektif aktor internal. Temuan riset memperlihatkan bahwasanya manajemen dana kapitasi belum sepenuhnya optimal, ditandai dengan perencanaan yang belum berbasis kebutuhan riil, lemahnya pengawasan internal, serta belum maksimalnya integrasi antarunit. Faktor pendukung meliputi ketersediaan regulasi dan sistem pembiayaan yang jelas, sedangkan hambatan mencakup keterbatasan kapasitas manajerial, ketidaksesuaian alokasi dana, serta koordinasi yang belum efektif. Temuan juga menunjukkan adanya kesenjangan antara orientasi administratif dan pencapaian outcome pelayanan. Penelitian ini menyimpulkan bahwa peningkatan efektivitas pengelolaan dana kapitasi memerlukan adanya penguatan pada tata kelola, peningkatan kompetensi sumber daya manusia, serta perbaikan sistem pengendalian dan evaluasi berbasis kinerja untuk mendukung mutu layanan kesehatan primer secara berkelanjutan.
References
Badan Pemeriksa Keuangan Republik Indonesia. (2024). Laporan hasil pemeriksaan atas pengelolaan JKN. BPK RI.
BPJS Kesehatan. (2023). Laporan kinerja BPJS Kesehatan tahun 2023. BPJS Kesehatan.
Busse, R., Figueras, J., Robinson, R., & Jakubowski, E. (2007). Strategic purchasing to improve health system performance. Open University Press.
Etzioni, A. (1964). Modern organizations. Prentice-Hall.
Glendinning, C. (2008). Increasing choice and control for older and disabled people. Social Policy & Administration, 42(5), 451–469. https://doi.org/10.1111/j.1467-9515.2008.00617.x
Kementerian Kesehatan Republik Indonesia. (2022). Peraturan Menteri Kesehatan Nomor 6 Tahun 2022.
Kutzin, J. (2013). Health financing for universal coverage and health system performance. Bulletin of the World Health Organization, 91(8), 602–611. https://doi.org/10.2471/BLT.12.113985
Marmor, T., Oberlander, J., & White, J. (2011). The Obama administration’s options for health care cost control. Journal of Health Politics, Policy and Law, 36(5), 813–836. https://doi.org/10.1215/03616878-1460564
Mills, A. (2014). Health care systems in low- and middle-income countries. New England Journal of Medicine, 370(6), 552–557. https://doi.org/10.1056/NEJMra1110897
OECD. (2015). Health system efficiency. OECD Publishing.
Preker, A. S., & Langenbrunner, J. (2005). Spending wisely: Buying health services for the poor. World Bank.
Prinja, S., Kumar, R., & Gupta, I. (2024). Strategic purchasing and provider payment mechanisms in universal health coverage. Health Policy, 128(1), 45–53. https://doi.org/10.1016/j.healthpol.2023.10.005
Robbins, S. P., & Judge, T. A. (2018). Organizational behavior (18th ed.). Pearson Education.
Saltman, R. B., & Figueras, J. (1997). European health care reform: Analysis of current strategies. WHO.
Savedoff, W. D. (2012). Governance in the health sector: A strategy for measuring determinants and performance. World Bank.
Smith, P. C., Mossialos, E., Papanicolas, I., & Leatherman, S. (2018). Performance measurement for health system improvement. Cambridge University Press.
Steers, R. M. (1977). Organizational effectiveness: A behavioral view. Goodyear Publishing.
World Health Organization. (2019). Primary health care on the road to universal health coverage. WHO Press.
World Health Organization. (2020). Global strategy on human resources for health. WHO Press.
Yan, J., Chen, X., & Li, H. (2023). Health insurance and poverty reduction: Evidence from developing countries. Social Science & Medicine, 320, 115712. https://doi.org/10.1016/j.socscimed.2023.115712
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Ary Rahmad Hidayat, Muazaroh Muazaroh

This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Journal of Accounting and Finance Management (JAFM) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Journal of Accounting and Finance Management (JAFM).

























