Analysis Of The Effect Of Patient Underpayment For Hospital Care On Cash Flow At JIH Hospital, Yogyakarta

Nevlin Sheva Nabilla; Nurfauziah

doi:10.63922/ijebir.v4i06.2475

Nevlin Sheva Nabilla Universitas Islam Indonesia
Nurfauziah Universitas Islam Indonesia

DOI: https://doi.org/10.63922/ijebir.v4i06.2475

Keywords: Underpayment Patients, Hospital Cashflow, Accounts Receivable Management, Private Hospital, Billing Strategy

Abstract

This study aims to analyze the impact of underpayment of patients on the cash flow of JIH Yogyakarta Hospital and evaluate the strategies implemented to minimize financial risks due to receivables from private non-insured patients. The object of this study is the Billing and Cashier Division of JIH Yogyakarta Hospital, with a mixed method approach that combines quantitative data in the form of a recapitulation of patient receivables for the period 2018–2023 and qualitative data from in-depth interviews with the Head of the Billing Unit and Cashier. The research sample in the form of data from 11 underpayment patients and interviews with one key informant were selected purposively. The results of the study indicate that the main factors causing underpayment of patients are economic inability and ignorance of cost estimates, which have a significant impact on the pressure of hospital cash flow. Installment policies, guarantees, and active collection systems have been implemented, but obstacles are still found in their implementation. These findings provide important implications for private hospital management in strengthening the receivables management system, improving collection policies, and maintaining the sustainability of cash flow and the quality of health services simultaneously.

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