The Effect of Financial Management Strategies and Operational Efficiency on Increasing Income in The Inpatient Unit at Srikandi Medika Clinic in Musi Rawas, South Sumatra
DOI:
https://doi.org/10.55681/economina.v5i9.4389Keywords:
Financial Management Strategies, Operational Efficiency, Inpatient Unit Revenue, Srikandi Medika ClinicAbstract
This study aims to analyze and demonstrate the impact of Financial Management Strategies and Operational Efficiency on the Increase in Inpatient Unit Revenue at Srikandi Medika Musi Rawas Clinic, South Sumatra. The background of this study is based on the importance of professional and efficient management of healthcare facilities to ensure operational sustainability and revenue growth amid complex competition. The research method used was quantitative analysis employing multiple linear regression. Data were collected through a questionnaire distributed to 26 respondents who were employees of Srikandi Medika Musi Rawas Clinic. The measurement scale used a five-point Likert scale, which was then transformed into interval-scaled data using the Method of Successive Intervals (MSI). The results of the study indicate that: Financial Management Strategy (X1) has a positive and significant partial effect on the Increase in Inpatient Unit Revenue (Y), with a calculated t-value of 2.994 > the critical t-value of 1.714 and a p-value of 0.039 < 0.05. Operational Efficiency (X2) has a positive and statistically significant partial effect on the Increase in Inpatient Unit Revenue (Y), with a calculated t-value of 2.445 > the critical t-value of 1.714 and a p-value of 0.021 < 0.05. Simultaneously (F-test), both independent variables have a positive and significant effect on the dependent variable, with a calculated F value of 8.036 > the critical F value of 3.42 and a significance level of 0.002 < 0.05. The adjusted R-squared value of 0.670 indicates that Financial Management Strategy and Operational Efficiency together account for 67.0% of the variation in the increase in Inpatient Unit Revenue, while the remaining 33.0% is influenced by other factors outside the scope of this study. In conclusion, the synergy between sound financial planning and efficient operations is crucial in driving the growth of the inpatient unit’s revenue at this clinic.
Downloads
References
Anggraini, W., & Ilhamda, A. N. (2020). Perbaikan Efisiensi Jalur Layanan Pasien Rumah Sakit dengan Menggunakan Pendekatan Lean Healthcare. INOBIS: Jurnal Inovasi Bisnis Dan Manajemen Indonesia, 3(4), 509-521.
Frida Aprilia, N. (2023). Analisis Penerapan Sistem Pengelolaan Keuangan Badan Layanan Umum Daerah pada Rumah Sakit Umum Daerah Sawerigading Palopo (Doctoral dissertation, UNIVERSITAS MUHAMMADIYAH PALOPO).
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
Hansen, D. R., & Mowen, M. M. (2016). Cost Management: Accounting and Control (6th ed.). Boston: Cengage Learning.
Horne, J. C. V., & Wachowicz, J. M. (2012). Prinsip-Prinsip Manajemen Keuangan. Jakarta: Salemba Empat. https://doi.org/10.30656/sm.v11i1.10075
Joegijantoro, R. (2024). Meningkatkan Efisiensi dan Kinerja Rumah Sakit pada Pt Melayani Peserta Bpjs Kesehatan dengan Menggunakan Quality Function Deployment ( QFD ) : Sebuah Tinjauan Pustaka. 2(2), 206–214. https://doi.org/10.28885/bikkm.vol2.iss2.art12
Kasmir. (2021). Analisis Laporan Keuangan. Jakarta: RajaGrafindo Persada.
Khofipah, S. (2024). Analisis pengelolaan keuangan di Puskesmas Sukaramai Kota Medan. Jurnal Kesehatan Ilmiah Indonesia (Indonesian Health Scientific Journal), 9(1), 58–65. https://doi.org/10.51933/health.v9i1.1303
Minarsih, T. J., Arrasily, N. F., Hartono, B., & Wizraa, I. (2025). Strategi pengelolaan keuangan rumah sakit untuk meningkatkan efisiensi operasional. JOECY: Journal of Economics, Commerce, and Youth.
Muninjaya, A. A. G. (2015). Manajemen Kesehatan. Jakarta: EGC.
Nadhir, A. U., & Widodo, C. (2025). Analisis pendapatan dan evaluasi penyerapan anggaran pada Puskesmas dalam rangka efisiensi pengelolaan keuangan daerah. Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK), 5(3), 621–628. https://doi.org/10.47065/jamek.v3i1.2189
Rabiulyati, M., & Nurwahyuni, A. (2023). Strategi Efisiensi Rumah Sakit Di Era Jkn: Literature Review. Jurnal Kesehatan Tambusai, 4(2), 2579–2592. https://doi.org/10.31004/jkt.v4i2.15562
Retnosari, M. C., Suryawati, C., & Harto, P. (2022). Analisis efektivitas dan efisiensi pengelolaan anggaran di RSUP Dr. Kariadi Semarang. Jurnal Manajemen Kesehatan Indonesia, 10(3), 231-240.
Sartono, A. (2020). Manajemen Keuangan: Teori dan Aplikasi. Yogyakarta: BPFE.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Sulistyo, B., & Mulyanti, D. (2023). Strategi Manajemen Kesehatan di Rumah Sakit: Memaksimalkan Pelayanan Pasien dan Efisiensi Operasional. Jurnal Sains Dan Kesehatan, 7(1), 09-19.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 JURNAL ECONOMINA

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








