Cost Benefit dan Effectiveness Investasi Alat Kesehatan Berteknologi Tinggi di Instalasi Radiologi

Hari Mukti Udyanto

Abstract


One of the important components supporting the effort to cure patients is medical devices. Hermina Mekarsari Hospital type C classification seeks to meet services in accordance with service standards. Preliminary monitoring data found that the CT - Scan examination room facilities in the Radiology Installation have not been used as intended. This is because the medical equipment investment process is not optimal, the financial sector is not involved, so no investment analysis is conducted.  The research objective was to analyze the investment feasibility and investment planning process of two CT-Scan and 3D / 4D ultrasound medical devices in Radiology Installation. Research is an empirical study with quantitative methods. The aim is to obtain more in-depth information about the planning process for high-tech and expensive medical equipment. A total of 6 informants as parties involved in the investment process. The results of the study for CT-Scan and 3D / 4D ultrasound, based on NPV calculations are positive, IRR values are lower than the interest rates used, CBR values are more than 1, and PI values are more than 1. It was concluded that from the analysis of financial aspects for investment in both medical devices is worth the investment. It is recommended that hospitals immediately hold the two medical devices in 2020 or 2021.


Keywords


Teknologi; Investasi; Keuangan; Manfaat; Mahal

Full Text:

FULLTEXT PDF

References


Andampury Fasha Since, Arlina Dewi, Triyani Marwati. 2016. Analisis Kebijakan Investasi Alat Radiologi C-Arm Rumah Sakit X. KESMAS, vol 10, No. 1, pp 43-54 ISSN 1978-0575

Dwinanto Purnatiyo. 2014. Analisis Kelayakan Investasi Alat Dna Real Time Thermal Cycler (Rt-Pcr) Untuk Pengujian Gelatin. Jurnal PASTI Volume VIII No. 2, 212 – 226

Edgar I. Raranta, G. A. 2017. Analisis Proses Perencanaan Kebutuhan Alat Kesehatan Di Unit Gawat Darurat Rumah Sakit Advent Manado. Ilmu Kesehatan Masyarakat Pascasarjana Universitas Sam Ratulangi, 1-17.

Lisnawaty3, Y. L. 2015. Gambaran Perencanaan Pengadaan Alat Kesehatan Di Puskesmas. Fakultas Kesehatan Masyarakat Universitas Halu Oleo.

Maryati Sri. 2018. Analisis Kelayakan Investasi Pembelian Kendaraan Pada PT. Tigarakssa Satria Tbk. Cabang Samarinda. Ejurnal Administrasi Bisnis, 6 (1): 125-136, ISSN 2355-5408.

Mulyanti Dety. 2017. Manajemen Keuangan Perusahaan. Akurat Jurnal Ilmiah Akuntansi. Vol. 8, No. 2, Hal. 62-71.

Nuryadi, Y. T. 2014. Cost Benefit Analysis Antara Pembelian Alat Ct-Scan Dengan Alat Laser. Jurnal IKESMA , 49-58.

Nur Zizah Achmad. Analisis Peranan Sistem Informasi Akuntansi Persediaan Alat-alat Kesehatan Dalam Rangka Memenuhi Kebutuhan Pelayanan Rawat Inap. Jurnal Akuntansi (JAK), 61-73.

Probandari Ari. 2007. Cost Effectiveness Analysis Dalam Penentuan Kebijakan Kesehatan. Jurnal Manajemen Pelayanan Kesehatan, Vol.10, No. 03, 2007, 104-107.

Rohmatullah, F. P. 2017. Analisis Perbandingan Pengadaan Alat Pemeriksaan Darah. Fakultas Kedokteran dan Ilmu Kesehatan, 1-26.

Sondakh G.H, Massie R. G. 2015. Proses Perencanaan Pengadaan Kebutuhan Alat Kesehatan di Unit Kerja Poliklinik Gigi Rumah Sakit Angkatan Darat Robert wolter Mongisidi Manado, IKM Pascasarjana UNSRAT

Wuryandari G, 2010. Cost-Benefit Rasio Rencana Pengembangan Alat Diagnostik Panoramic X-Ray di RSD Balung Tahun 2010. FKM Universitas Airlangga, Surabaya.

Yasri, Desi, dkk, 2016. Kelayakan Finansial Pembangunan Batching Plant PT. Waskita Beton Precast, Tbk Provinsi Sulawesi Utara. Jurnal Teoritis dan Terapan Bidang Rekayasa Sipil. Vol. 8, No. 1,2020, pp 1-10.

Altshuler, D & Magni, C.A. (2012). Why IRR is not the rate of return on your investment : Introduction the AIRR to the real estate community. Journal of Real Estate Portofolio Management, 18(2).

Babar Zaheer Butt. (2010). Financial Management Practices and Their Impact on Organization Performance. World Applied Sciences Journal 9(9), 997-1002.

Bhagwat J. 2018. Supply Chain Sustainability, Efficiency and Effectiveness : An Overview. International Bulletin of Management and Economics. Vol IX. 2018.

Carey, S. (2012). Real Estate JV Promote calculations: Avoiding multiple IRRs, The Real Estate, Finance Journal 27(4), 5-23.

Ermenyi Tibor, 2008. Evaluating Investment Profitability and Business Controlling Methods. Journal of Economic Literature (JEL), code M16, M21.

Illes Maria, (2012). Transforming the Net Present Value for A Comparable One. Club of Economic in Miskolc TMP. Vol.8, Nu. 1, pp. 24-32. 2012.

Jelic O. N, (2018). Efficiency vs Effectiveness : An Analysis ofTertiery Education Across Europe. Public Sector Economics, 42 (4). 381-414.

Jenkins G.P, 2011.Cost-Benefit Analysis For Investment Decisions. JEL H43, 2011, pp 1-44.

Kaddumi, T.A. (2017). Financial Analysis and Investment Decision-Empirical Study on the Jordania Stock Market 2011-2015. International Journal of Economic Research, Vol. 14, Nu. 15(3). 2017. Pp. 249-255.Keh T H, Chu Singfat, (2004). Efficiency, effectiveness and productivity of marketing in service. European journal of operational research 170, (2006), 265-276.

Kierlulff H, (2012). IRR : A Blind Guide. American Journal of Business Education, 2012, Volume 5, Number 4, pp 417-426.

Kwangseon Hwang, 2016. Cost-benefit analysis: its usage and critiques. Journal of Public Affairs Volume 16 Number 1 pp 75–80.

Munich Daniel, Pascharopoulos G, (2014). Mechanisms and Methods for Cost Benefit/Cost Effectiveness Analysis of Specific Education Programmes. EENEE Analytical Report No. 19, 1 – 73.

Naveen Kumar Dr, Godhia P Harsha, Srinivas J Nirupa, Hoovayya Purshottam Dr, 2014, ‘Insights into Equipment Planning of A 250-Bed Hospital Project’. Asia Pacific Journal of Applied Finance, Vol. III, Issue 2.

Onil Banarjee, Martin Cicowiez, (2017). Economic Impact Evaluation and Social Cost Benefit Analysis. Document de Trabajo Nro. 2017, 1-23.

Prateep Wajeetongratanaa, Thanaporn Sriyakulb, Kittisak Jermsittiparsertc,d ,2019. Financial Effectiveness, Investment Efficiency, and Quality of Financial Reporting: Evidence from ASEAN States. International Journal of Innovation, Creativity and Change. www.ijicc.net Volume 8, Issue 8, 2019.

Rangel, A. d. (December 2016, vol. 4, No. 2). Modified Profitability Index and Internal Rate of Return. Journal of International Business and Economics, pp. 13-18.

S.A. Hasan, A.D. Albdiri, A.H. Mohsen, 2018. Feasibility Study And Economic Assessment For Al-Qadisiyah University Hospital Of Specialized Surgeries. International Journal of Civil Engineering and Technology (IJCIET) Volume 9, Issue 9, pp. 63–72, Article ID: IJCIET_09_09_009.

Vanderley de Oliviera, Reginaldo F.S, Helton A. Rosa, Samuel N.M de Souza, Deonir Secco and Carlos E.C Nogueira, 2016. Economic and Financial Analysis of The Implementation of A Water-Tube Boiler in The Process of Grain Drying Using A Column Drier. African Journal of Agricultural Research (AJAR) Volume 11 (2), pp. 100-104.

Velez-Pareja, Ignacio, 2011. Ranking and optimal selection of investments with internal rate of returnand benefit-cost ratio. Contaduria y Administracion, Vol. 57, num 1. Enero-marzo, 2012, pp. 29-51.

Wilson M, Wnuk K, (2018). A Literature Review on the Effectiveness and Efficiancy of Business Modeling. e-Informatica Software Engineering Journal, Volume 12, Issue 1, 2018, page 265-302.

Weber, T. A. (2014). On the (non-)equivalence of IRR and NPV. Journal of Mathematical Economics 52, 25-39.

Yoon, Y. & Choi, Y. (2002). Net Present Value and Modified Internal Rate: The Relationship Journal of Finance, 14(3). 2374-2379.




DOI: http://dx.doi.org/10.32832/jm-uika.v12i2.3290

Article Metrics

Abstract view : 587 times
FULLTEXT PDF - 352 times

Refbacks

  • There are currently no refbacks.




Jurnal Manajemen (Edisi Elektronik) (JM-UIKA) E-ISSN  2301-4628

Publisher: UNIVERSITAS IBN KHALDUN BOGOR. Managerial: UPT JPI Pascasarjana 

Jl. K.H. Sholeh Iskandar km 2 Bogor 16162 West Java Indonesia Tel / Fax: 0251-8335335.

 

Statistik Kunjungan Flag Counter

 

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License