Since 2013 Indonesia has developed their national healthcare programme (JKN) that run by BPJS kesehatan. Nowadays  this system has attract broad demand in Indonesia. This programme used INA CBG system as their payment system for the healthcare. Since the implementation many of hospital has doubt regard this system has provided hospital with profit. This paper answer the question by using Customer Profitability analysis that extracted from Activity Based Costing Measurement to measuring profitability between BPJS patient and regular patient . The result indicated that for short term, BPJS Patient generated higher profit rather than regular patient. On the other hand for long term BPJS patient have lower profit compared with regular patient

Published by Institut Teknologi Sepuluh Nopember Surabaya
Journal Name JURNAL SOSIAL HUMANIORA (JSH)
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Location Kota surabaya, Jawa timur INDONESIA
Website jsh| http://iptek.its.ac.id/index.php/jsh|
ISSN ISSN : 19795521, EISSN : 24433527, DOI : -,
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PenulisHakim, Muhammad Saiful , Nuswandari, Aldhilla Isti , Negoro, Nugroho Priyo
Publisher ArticleInstitut Teknologi Sepuluh Nopember
Subtitle Article Jurnal Sosial Humaniora Vol 9, No 2 (2016)
Scholar Googlehttp://scholar.google.com/scholar?q=%2Bintitle%3A&…
View Articlehttp://iptek.its.ac.id/index.p…
DOIhttps://doi.org/10.12962/j24433527.…
DOI Number DOI: 10.12962/j24433527.v9i2.1652
Download Article [1] http://iptek.its.ac.id/index.php/jsh/art…
Download Article [2] http://download.garuda.ristekdikti.go.id…

 

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