Analysis of Income and Expenditure as the Basic of Advocating the Services Policy at dr. Soedarso Public Health Hospital (Observational Research Using Case Study at dr. Soedarso Public Hospital)

Abstract

The Public Hospital of dr. Soedarso is one of referral hospitals in West Kalimantan that belongs to the government of West Kalimantan Province. Sources of budget or expenditure are from Regional Expenditure and Income Budget and National Expenditure and Income Budget. The problem in the hospital is unbalanced condition between income and expenditure. Therefore, it needs to analyze income and expenditure. This was an observational research using case study at dr. Soedarso Public Hospital. Descriptive analysis and qualitative method were performed to obtain description about Cost Recovery Rate (CRR) level at the hospital by comparing between total income and total expenditure. Result of this research shows that CRR level at dr. Soedarso Public Hospital is 68.79%. It means that the hospital has experienced deficit of budget. Hospital management of dr. Soedarso Public Hospital should immediately improve its condition in order to increase CRR by making a containment cost policy at all departments. Sumber Utama : www.mikm.undip.ac.id