INTERAKSI DOKTER, MANAJEMEN, DAN PEMILIK DALAM PRAKTIK AKUNTANSI MANAJEMEN RUMAH SAKIT

Helmy Adam, Bambang Tjahjadi, Novrys Suhardianto

Abstract


Abstrak – Interaksi Dokter, Manajemen, dan Pemilik dalam Praktik Akuntansi Manajemen Rumah Sakit

Tujuan Utama – Penelitian ini bertujuan untuk mendeskripsikan peran akuntansi manajemen dalam menunjang hubungan dokter dan rumah sakit dalam upaya peningkatan kinerja.

Metode – Penelitian ini menggunakan pendekatan deskriptif kualitatif. Informan dalam penelitian ini adalah perwakilan pemilik, dokter, dan akuntan di sebuah rumah sakit.

Temuan Utama – Akuntansi manajemen berperan sentral dalam menyelaraskan kepentingan dokter dan rumah sakit.  Peran akuntansi dijalankan melalui fungsi prediksi keberlanjutan bisnis, kendali biaya, dan pemberian insentif/bonus. Akuntansi berperan dalam menyediakan informasi untuk perhitungan, membuat formulasi dan analisis, dan menciptakan transparansi hasil perhitungan.

Implikasi Teori dan Kebijakan – Hasil penelitian konsisten dengan teori ketergantungan sumber daya. Selain itu, pada aspek praktik, akuntansi merupakan alat pemilik dan manajemen untuk menjadi penyeimbang melalui perannya dalam menyediakan informasi, analisis, dan transparansi.

Kebaruan Penelitian – Penelitian ini menghubungkan akuntansi manajemen dan perilaku dokter.

 

Abstract – Doctors, Management, and Owner Interactions in Hospital Management Accounting Practices

Main Purpose – This study aims to describe the role of management accounting in supporting the relationship between doctors and hospitals in an effort to improve performance.

Method – This study uses a qualitative descriptive method. The informants were representatives of owners, doctors, and accountants in a hospital.

Main Findings – Management accounting plays a central role in aligning the interests of doctors and hospitals.  The role of accounting is carried out through the functions of predicting business sustainability, cost control, and incentive/bonus provision. Accounting has a rule to provide information for calculations, making formulations and analyses, and creating transparency of calculation results.

Theory and Practical Implications – The results of the study are consistent with the resource dependency theory. In addition, on the practical aspect, accounting is a tool for owners and management to be a balancer through its role in providing information, analysis, and transparency.

Novelty - This study links management accounting and physician behaviour.


Keywords


akuntansi manajemen; biaya; dokter; insentif

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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.3.32

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