Analysis of the Implementation of Responsibility Accounting as an Evaluation of Management Performance on Bpjs Claim Services at Mitra Sehat Regional Public Hospital

Silva Sara Arikalangt; Jullie Sondakh; Lady Latjandu

doi:10.55927/ijbae.v5i1.535

Authors

Silva Sara Arikalangt Universitas Sam Ratulangi
Jullie Sondakh Universitas Sam Ratulangi
Lady Latjandu Universitas Sam Ratulangi

DOI:

https://doi.org/10.55927/ijbae.v5i1.535

Keywords:

Responsibility Accounting, Management Performance, BPJS Claims

Abstract

This study aims to analyze the implementation of responsibility accounting as a tool for evaluating management performance in BPJS claim services at Mitra Sehat Regional Public Hospital. The research uses a qualitative descriptive method with data collected through interviews, observations, and documentation. The results show that the hospital has implemented key elements of responsibility accounting effectively, including a clear organizational structure, responsibility centers, participatory budgeting, cost classification, and periodic responsibility reporting. This system supports management in controlling and assessing unit performance, particularly in BPJS claim management. In 2024, of 5,763 submitted claims, 82% were approved, 14.2% pending, and 4.1% rejected, with approved claims accounting for 75.2% of total submitted costs. These findings indicate that responsibility accounting is fairly effective, though improvements in unit cost reporting and administrative accuracy are still needed.

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