Analysis of Financial Performance of Public Hospitals as Public Service Bodies: Literature Review

Abstract

Regional Public Service Agency (RPSA) hospitals are given flexibility in budget implementation, including revenue and expenditure management, cash management, and procurement of goods/services. At the same time, RPSAs remain strictly in planning, budgeting, and accountability. To present a literature review and to find out an analysis of the financial performance of public hospitals as a public service. This research method uses a literature review method in the form of a journal article. Researchers obtained this literature from the Google Scholar scientific database. In their search, researchers only used open-access journal articles and full-text keywords in Indonesian and English. Document inclusion criteria are research journals concerning the performance of General Hospitals as Public Service Bodies with publication years 2018-2023. Based on the results of the discussion regarding the analysis of service and financial performance of regional public hospitals that implement the RPSA financial management pattern, the seven journal literature examined two journals with results of increased financial performance after RPSA, one journal with results that showed no differences before and after RPSA and four other journals with financial performance results that vary from year to year after the implementation of RPSA.