Evaluasi Sistem Pengendalian Manajemen dengan Pendekatan Four Levers of Control (Studi Pada Rumah Sakit Nahdlatul Ulama Babat)
Ma'rifatul Husniyah, Heyvon Herdhayinta, SE., M.Sc., Ph.D.
2024 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan
Desain/Metodologi/Pendekatan
– Penelitian menggunakan kualitatif
dengan pendekatan studi kasus pada rumah sakit di bawah naungan organisasi
keagamaan Nahdlatul Ulama Babat yang sudah mendapatkan akreditasi paripurna
dengan evaluasi mulai sistem pengendalian kepercayaan, sistem pengendalian
pembatas, sistem pengendalian diagnostik dan sistem pengendalian interaktif
dengan menggunakan data sekunder berupa dokumentasi dan data primer yang
diperoleh melalui mekanisme wawancara
Temuan – Ketidaksesuaian sistem pengendalian pembatas dengan sistem pengendalian kepercayaan pada pemberian syarat khusus dengan penerapan core value organisasi Nahdlatul Ulama untuk calon karyawan rumah sakit. Terdapat perilaku disfungsional pasien terhadap pembayaran pengobatan, hal ini dikarenakan SOP rumah sakit Nahdlatul Ulama Babat masih belum efektif secara keseluruhan yang mempengaruhi penilaian kinerja yang masuk bagian sistem pengendalian diagnostik terkait bagian penerimaan (bagian keuangan) yang bisa berdampak pada kerugian rumah sakit dan mengakibatkan perhitungan Bad Occupancy Rate (BOR) rumah sakit Nahdlatul Ulama Babat masih di bawah rate ideal yang ditentukan oleh Kementerian Kesehatan, di mana setiap bulannya jumlah rate di bawah 60%.
Batasan/Implikasi – Hasil penelitian ini dapat memberikan pemahaman tentang bagaimana mengatur serta meningkatkan daya saing rumah sakit dengan sistem pengendalian manajemen menggunakan pendekatan four lever of control. Penelitian hanya dilakukan pada salah satu rumah sakit di bawah naungan organisasi keagamaan dan hanya fokus menggunakan pendekatan four levers of control dalam mengevaluasi sistem pengendalian manajemen.
Originalitas/Nilai – Penelitian ini menyediakan pemahaman bagaimana evaluasi sistem pengendalian manajemen di rumah sakit khususnya rumah sakit dibawah naungan organisasi keagamaan dengan pendekatan four lever of control untuk meningkatkan kualitas dan daya saing.
Research
Objectives: Research on
how the management control system with hospitals under the auspices of
religious organizations is very limited. This study aimed to evaluate
the management control system with the four-lever of
control approach in Nahdlatul Ulama hospitals in facing competitive advantages
with hospitals under the auspices of other religious organization.
Design/Methodology/Approach: This study used qualitative
with a case study approach in hospitals under the auspices of the religious
organization Nahdlatul Ulama Babat which has received plenary accreditation
with an evaluation starting from the belief control system, barrier control
system, diagnostic control system, and
interactive control system. This study used secondary
data in the form of documentation and primary data were obtained
through the interview mechanism.
Findings: There was an incompatibility of the
barrier control system with the trust control system in providing special
conditions with the application of the core values of the Nahdlatul Ulama
organization for prospective hospital employees. There was dysfunctional patient behavior towards
medical payments because the
SOP of Nahdlatul Ulama Babat Hospital was still not effective as a whole which affected the performance assessment included in
the diagnostic control system related to the revenue section (finance section). Further, it could have an impact on hospital losses and result in the
calculation of the Bad Occupancy Rate (BOR) of Nahdlatul Ulama Babat Hospital which was still below the ideal
rate determined by the Ministry of Health, where every month the total rate was below 60%.
Limitations/Implications: The results
of this study can provide an understanding of how to organize and improve
hospital competitiveness with a management control system using the four lever
of control approach. The research was only conducted at one of the hospitals
under the auspices of a religious organization and only focused on using the
four-lever of control approach in evaluating the
management control system.
Originality/Value: This research provides an understanding of how to evaluate the management control system in hospitals, especially hospitals under the auspices of religious organizations with the four lever of control approach to improve quality and competitiveness.
Kata Kunci : Kata Kunci: Sistem Pengendalian Manajemen, Four Levers of Control, Rumah Sakit, Nahdlatul Ulama, Kualitas Rumah Sakit, Keunggulan Bersaing.
