Nort Sulawesi- The implementation of responsibility accounting has proven to play a crucial role in improving management performance of BPJS claim services at Mitra Sehat Regional Public Hospital, Southeast Minahasa, North Sulawesi. This finding was revealed by Silva Sara Arikalangt, Jullie Sondakh, and Lady Latjandu from Universitas Sam Ratulangi in a study published in January 2026 in the International Journal of Business and Applied Economics (IJBAE).
The study highlights an important issue in Indonesia’s public healthcare system, where hospital financial sustainability and service quality are closely tied to the effectiveness of BPJS health insurance claims. Inefficient claim management can disrupt hospital cash flow and ultimately affect patient services.
Administrative Challenges in BPJS Claims
Mitra Sehat Regional Public Hospital plays a key role in providing healthcare services for BPJS Kesehatan participants. However, internal hospital data showed recurring challenges in BPJS claim management, including delayed processing, incomplete medical documentation, and discrepancies between submitted and approved claim values.
These issues prompted the researchers to examine whether responsibility accounting—an internal management control system—could serve as an effective tool to evaluate and improve managerial performance in BPJS claim services.
How the Study Was Conducted
The research adopted a qualitative descriptive approach. Data were collected through in-depth interviews with hospital management, direct observations, and analysis of internal documents related to BPJS claims and financial reporting. The study focused on how responsibility accounting was applied across hospital units, particularly in cost control, budgeting, and performance evaluation.
Key Findings
The analysis revealed several important findings:
- Clear responsibility centers support accountability
Hospital units such as outpatient services, inpatient services, medical records, finance, and the BPJS claims unit function as responsibility centers with defined duties and budget control.
- BPJS claim approval reached 82 percent
In 2024, out of 5,763 BPJS claims submitted, 82% were approved, while 14.2% remained pending and 4.1% were rejected, mainly due to administrative issues.
- Claim cost effectiveness remains a challenge
Only 75.2% of the total claim value submitted to BPJS was approved, indicating significant cost adjustments during verification, particularly for inpatient services.
- Responsibility accounting improves performance evaluation
Budget-versus-actual comparisons and periodic responsibility reports help management identify inefficiencies, trace claim discrepancies, and assign accountability to specific units.
According to the researchers, responsibility accounting enables hospital leaders to evaluate not only financial outcomes but also managerial effectiveness in claim processing.
Impact and Practical Implications
The findings carry important implications for hospital management and public health policy. Improving BPJS claim performance is not solely a technical issue but also a managerial one. Strengthening responsibility accounting systems can enhance transparency, improve coordination among hospital units, and reduce claim delays or rejections.
The authors emphasize that responsibility accounting acts as a managerial control mechanism, transforming organizational structures, budgeting discipline, and reporting systems into practical tools for performance improvement.
“Clear responsibility allocation and regular performance evaluation are essential to ensure efficient BPJS claim management,” the researchers noted, highlighting the need for better coordination between service units, medical records, and finance departments.
Author Profiles
- Silva Sara Arikalangt, S.E. - Universitas Sam Ratulangi.
- Jullie Sondakh, S.E., M.Si. - Universitas Sam Ratulangi.
- Lady Latjandu, S.E., M.Si. - Universitas Sam Ratulangi.
Research Source
Arikalangt, S. S., Sondakh, J., & Latjandu, L. (2026).
Analysis of the Implementation of Responsibility Accounting as an Evaluation of Management Performance on BPJS Claim Services at Mitra Sehat Regional Public Hospital.
International Journal of Business and Applied Economics (IJBAE), Vol. 5 No. 1.
DOI: 10.55927/ijbae.v5i1.535
URL: https://nblformosapublisher.org/index.php/ijbae
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