Implementation of Good Corporate Governance in Public Hospitals in Indonesia: Systematic Literature Review Approach

Authors

  • Dhiana Wijayanti Accounting, Universitas Jenderal Soedirman
  • Christina Tri Setyorini Accounting, Universitas Jenderal Soedirman

DOI:

https://doi.org/10.51967/tanesa.v24i1.2567

Keywords:

Corporate governance, Performance, Public hospital, Systematic literature review

Abstract

The purpose of this study was to conduct a thorough literature review to obtain a comprehensive understanding of the implementation and characteristics of good corporate governance in public hospitals. In February of 2022, a comprehensive evaluation of research findings published between 2018 and 2022 was conducted for this study. This study analyzed 51 documents after the screening procedure, of which 12 were relevant and 39 were irrelevant. The findings of this study indicated that the growth of hospital governance in Indonesia is primarily tied to patient satisfaction and hospital performance. In these studies, variables such as transparency accountability responsibility, independence, and impartiality are frequently mentioned, but organizational culture is also a crucial aspect of hospital governance. This study also identified the factors that facilitate or impede hospital governance implementation in Indonesia, particularly in public hospitals. Uncertainty in the regulations and laws regulating the implementation of public/government hospital governance is one of the contributing factors. Improving the implementation of hospital governance is crucial for improving the efficacy of Indonesian hospitals. By casting light on the key characteristics and challenges of hospital governance, the study provides valuable insights that can assist policymakers, healthcare administrators, and other stakeholders in enhancing corporate governance practices in public hospitals.

References

Abidin, Z., & Prabantarikso, M. (2021). Konsep dan Penerapan GCC pada Lembaga Keuangan dan BUMN. Yogyakarta: Deepublish.

Amalla, A. D., & Bawono, A. D. B. (2021). Peran Akuntansi Akrual dalam Penyusunan Laporan Keuangan pada Masa Pandemi Covid-19 (Studi Kasus pada RS. Ortopedi Prof. Dr. R. Soeharso). Jurnal Mutiara Akuntansi, 6(1). https://doi.org/10.51544/jma.v6i1.1835

Andrianto. (2020). Penerapan Corporate Social Responsibility Sebagai Pilar Menuju Implementasi Good Corporate Governance pada Rumah Sakit PKU Muhammadiyah Surabaya. DiE: Jurnal Ilmu Ekonomi Dan Manajemen, 11(02), 45–61. https://doi.org/10.30996/die.v11i02.4120

Anggraeni, N. E. A., & Djasuli, M. (2022). Penerapan Prinsip Prinsip Good Corporate Governance Pada Rumah Sakit Airlangga Jombang. Jurnal Ekonomika Dan Bisnis (JEBS), 2(3), 776–782. https://doi.org/10.47233/jebs.v2i3.272

Arina Mahadewi, I. A., & Dwija Putri, I. A. (2019). Pengaruh Penerapan Prinsip-Prinsip Good Governance Terhadap Kinerja Pada Rumah Sakit Di Kota Denpasar. E-Jurnal Akuntansi, 27, 568. https://doi.org/10.24843/eja.2019.v27.i01.p21

Azizah, A., & Emil, M. (2020). Pengaruh Budaya Organisasi dan Good Corporate Governance terhadap Kinerja Karyawan di RSUD K.H. Daud Arif Kuala Tungkal Jambi. Eksis: Jurnal Ilmiah Ekonomi Dan Bisnis, 11(2), 71. https://doi.org/10.33087/eksis.v11i2.196

Batara, A. S., Rusydi, A. R., & Rahmah, H. (2023). Pengaruh Penerapan Prinsip GCG terhadap Kinerja Staff Non Medis RSUD Andi Djemma Masamba. Journal of Muslim Community Health (JMCH), 4(4), 129–139. https://doi.org/10.52103/jmch.v4i4.1373

Damanik, I. H. B. (2021). Praktik Tata Kelola Perusahaan (Corporate Governance). Juripol (Jurnal Institusi Politeknik Ganesha), 4(1), 243–248. https://doi.org/10.33395/juripol.v4i1.11030

Dzulkifli, A. M., Arifin, M. A., & Salmah, A. U. (2020). Effect of the principles of good corporate governance on satisfaction of inpatients at Bahagia type c hospital, Makassar City. Enfermeria Clinica, 30, 257–260. https://doi.org/10.1016/j.enfcli.2019.10.079

Frisdayanti, A. (2019). Peranan Brainware dalam Sistem Informasi Manajemen. JEMSI (Jurnal Ekonomi Manajemen Sistem Informasi ), 1(1), 60–69. https://doi.org/10.31933/JEMSI

Halawa, Y. N. E., Ginting, C. N., & Kurnia, M. A. (2022). The Impact of Good Coorporate Governance Implementation and The Standard of Medical Care on Patients ’ Satisfaction in The Inpatient Unit at Medan Haji General Hospital. Jurnal Kesehatan Komunitas, 8(3), 496–505. https://jurnal.htp.ac.id/index.php/keskom/article/view/1330

Herawaty, N., & Hernando, R. (2021). Analysis of Internal Control of Good Corporate Governance and Fraud Prevention (Study at the Regional Government of Jambi City). Sriwijaya International Journal of Dynamic Economics and Business, 4(2), 103. https://doi.org/10.29259/sijdeb.v4i2.103-118

Jamaludin, J., Ilmie, M. B., Dewi, G., Misno, Arsyad, K., Shiddieqy, H. A., Norman, E., Putra, B. P., Syafruddin, Muslim, B., Anwar, N., & Handoyo. (2022). Metode Penelitian Ekonomi Islam. Jakarta: Publica Indonesia Utama.

Kelvianto, I., & Mustamu, R. H. (2018). Implementasi Prinsip-Prinsip Good Corporate Governance untuk Keberlanjutan Usaha Pada Perusahaan yang Bergerak di Bidang Manufaktur Pengolahan Kayu. Agora, 6(2), 1–7.

Kesuma, I. M., & Nurhayati, Y. (2020). Pengaruh Penerapan Good Corporate Governance Dalam Meningkatkan Kinerja Rumah Sakit di Kota Lubuklinggau dan Kabupaten Musi Rawas Dengan Pendekatan Balanced Scorecard. Jurnal Ecoment Global, 5(1), 12–27. https://doi.org/10.35908/jeg.v5i1.804

Kitchenham, B. A., & Charters, S. (2007). Guidelines for performing Systematic Literature Reviews in Software Engineering (Software Engineering Group, Department of Computer Science, Keele …. Technical Report EBSE 2007- 001. Keele University and Durham University Joint Report, January.

Kurniawan, P. C., & Izzaty, K. N. (2019). Pengaruh Good Corporate Governance dan Pengendalian Internal terhadap Pencegahan Fraud. ECONBANK: Journal of Economics and Banking, 1(1), 55–60. https://doi.org/10.35829/econbank.v1i1.2

Kusmiarti, P. (2020). Implementasi Etika Bisnis dan Good Corporate Governance pada Perkebunan Kelapa Sawit PT. Bumitama Gunajaya Agro. Jurnal Ilmu Manajemen Terapan, 1(3), 196–210. https://doi.org/10.31933/jimt.v1i3.91

Maisaroh, P., & Nurhidayati, M. (2021). Pengaruh Komite Audit, Good Corporate Governance dan Whistleblowing System terhadap Fraud Bank Umum Syariah di Indonesia Periode 2016-2019. Etihad: Journal of Islamic Banking and Finance, 1(1), 23–36. https://doi.org/10.21154/etihad.v1i1.2752

Manan, M. A., & Hasnawati, S. (2022). Pengaruh Good Corporate Governance terhadap Financial Distress yang di Kontrol oleh Ukuran Perusahaan pada Perusahaan Industri Sektor Manufaktur di Indonesia. Jurnal Akuntansi, Keuangan, Dan Manajemen, 3(4), 279–292. https://doi.org/10.35912/jakman.v3i4.1197

Mulyarahayu, R. (2022). Implikasi Hukum Penerapan Good Corporate Governance Menurut Surat Edaran Menteri Bumn Nomor SE-2/MBU/07/2019 Tanggal 29 Juli 2019 Terhadap Kepuasan …. Jurnal Ilmiah Publika, 11, 307–313. http://jurnal.ugj.ac.id/index.php/Publika/article/view/7632%0Ahttps://jurnal.ugj.ac.id/index.php/Publika/article/download/7632/3060

Musaini, A., Tenri, A., & Ramadhan, S. (2022). Transparansi Pelayanan Publik di Rumah Sakit Umum Daerah Kabupaten Buton. Administratio: Jurnal Ilmiah Ilmu Administrasi Negara, 11(1), 9–21. https://doi.org/10.55340/administratio.v11i1.739

Musri, & Erbara, A. (2022). Systematic Literature Review: Implementasi Prinsip-prinsip Administrasi Keuangan di Indonesia. JIEE: Jurnal Ilmiah Ekotrans & Erudisi, 2(1), 1–10. https://doi.org/10.31933/jiee.v2i1.554

Nasution, M. A. (2021). Analisis Penerapan Prinsip - Prinsip Good Corporate Governance pada CV. Petra Kausa Medan. Juripol (Jurnal Institusi Politeknik Ganesha), 4(1), 236–242. https://doi.org/10.33395/juripol.v4i1.11032

Njatrijani, R., Rahmanda, B., & Saputra, R. D. (2019). Hubungan Hukum dan Penerapan Prinsip Good Corporate Governance dalam Perusahaan. Jurnal Gema Keadilan, 6(3), 242–267. https://doi.org/10.14710/gk.2019.6481

Ramadhanti, A. D., & Fitriah, E. (2022). Pengaruh Penerapan Good Corporate Governance terhadap Kinerja Karyawan. Bandung Conference Series …. https://proceedings.unisba.ac.id/index.php/BCSA/article/view/762

Rindengan, L. E., Kepel, B. J., Rampengan, S. H., & Manampiring, A. E. (2022). Pengaruh Kompetensi dan Kinerja Sumber Daya Manusia dalam Penerapan Prinsip-Prinsip Good Corporate Governance pada Pegawai Di Rumah Sakit Umum Daerah Provinsi Sulawesi Utara. Intisari Sains Medis, 13(2), 381–386. https://doi.org/10.15562/ism.v13i2.1415

Rowa, C. W. F., & Arthana, I. K. (2019). Pengaruh Good Corporate Governance Terhadap Pencegahan Fraud Pada Bank Perkreditan Rakyat Di Kota Kupang. Jurnal Akuntansi : Transparansi Dan Akuntabilitas, 7(2), 122–137. https://doi.org/10.35508/jak.v7i2.1702

Rustandy, T., Sukmadilaga, C., & Irawady, C. (2020). Pencegahan Fraud Melalui Budaya Organisasi, Good Corporate Governance Dan Pengendalian Internal. Jurnal Pendidikan Akuntansi & Keuangan, 8(2), 232–247. https://doi.org/10.17509/jpak.v8i2.24125

Rusydi, A. R., & Hamzah, W. (2022). Pengaruh Prinsip Good Hospital Governance (Tata Kelola Rumah Sakit) terhadap Kinerja Perawat di Ruang Rawat Inap RSUD Labuang Baji Kota Makassar. Journal of Islamic Health Studies, 1(1), 25–34.

Rusydi, A. R., Palutturi, S., Noor, N. B., & Pasinringi, S. A. (2020). Implementation of Good Hospital Corporate Governance (GCG) in Makassar, Indonesia. International Journal of Innovation, Creativity and Change, 12(7), 555–564. www.ijicc.net

Sabrina, N. N., & Sadalia, I. (2021). Penerapan Prinsip Good Corporate Governance pada Perusahaan. Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi (JEBMA), 1(2), 1–7. https://doi.org/10.47709/jebma.v1i2.982

Sanusi, S. F., Sutrisno, S., & Suwiryo, D. H. (2020). Pengaruh Corporate Governance dan Kualitas Audit terhadap Pencegahan Kecurangan. Kompartemen: Jurnal Ilmiah Akuntansi, 17(1), 61–68. https://doi.org/10.30595/kompartemen.v17i1.4997

Siddaway, A. P., Wood, A. M., & Hedges, L. V. (2019). How to Do a Systematic Review: A Best Practice Guide for Conducting and Reporting Narrative Reviews, Meta-Analyses, and Meta-Syntheses. Annual Review of Psychology, 70(1), 747–770. https://doi.org/10.1146/annurev-psych-010418-102803

Sitompul, S. (2022). Kecurangan (Fraud) Ditinjau dari Sisi Kualitas Pelaksanaan Good Corporate Governance, Size, Serta Kompleksitas Perbankan Perbankan Syariah. Sintakis: Jurnal Ilmiah Pendidikan, 2(1), 26–36.

Sudjoni, M. N. (2020). Implementasi Good Corporate Governance di Rumah Sakit Islam X. JoEMS (Journal of Education and Management Studies), 3(4), 13–22. http://ojs.unwaha.ac.id/index.php/joems/article/view/296%0Ahttp://ojs.unwaha.ac.id/index.php/joems/article/download/296/165

Susilawati, R. (2021). Pemerintah Tekankan Pentingnya Penerapan GCG untuk Keberlanjutan Bisnis dan Upaya Menarik Investasi. Beritajatim.Com.

Taufiq, A. R. (2019). Penerapan Standar Operasional Prosedur (SOP) dan Akuntabilitas Kinerja Rumah Sakit. Profita: Komunikasi Ilmiah Akuntansi Dan Perpajakan, 12(1), 56–66. https://doi.org/10.22441/profita.2019.v12.01.005

Wahjudewantia, A. S., Tjakraatmajaa, J. H., & Anggoroa, Y. (2021). Knowledge Management Strategies to Improve Learning and Growth in Creative Industries: A Framework Model. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(2), 1903–1915. https://doi.org/10.33258/birci.v4i2.1876

Wattimena, M. A. (2020). Implementasi Good Coorporate Governance, Good Governance dan Kepemimpinan Situasional terhadap Kinerja Pegawai. PUBLIC POLICY (Jurnal Aplikasi …. https://stia-saidperintah.e-journal.id/ppj/article/view/16

Widhiastuti, N. L. P., Novitasari, N. L. G., & Sari, N. W. M. P. (2023). Implementasi Prinsip-Prinsip Good Corporate Governance pada Kinerja Lembaga Perkreditan Desa di Kecamatan Nusa Penida. Accounting Profession Journal (APAJI), 5(1), 1–14.

Wirawan, A. A. G. B. P., & Putri, I. G. A. M. A. D. (2018). Pengaruh Penerapan Prinsip-Prinsip GCG dan Manajemen Risiko pada Kinerja Keuangan Koperasi di Kabupaten Gianyar. E-Jurnal Akuntansi, 23(3), 1791–1818. https://doi.org/10.24843/EJA.2018.v23.i03.p07

Wulandari, R. A. (2019). Tata Kelola Perusahaan oleh Direksi PT BPR Dharma Nagari Menerapakan Prinsip Good Corporate Governance. Soumatera Law Review, 2(2), 221–234. https://doi.org/10.22216/soumlaw.v2i2.3568

Yosefin, & Rosalina, A. (2022). Pengaruh Budaya Organisasi Terhadap Tata Kelola Perusahaan pada Rumah Sakit di Jabodetabek The Influence of Organizational Culture on Corporate Governance in Hospitals in Greater Jakarta. Formosa Journal of Multidisciplinary Research (FJMR), 1(4), 1033–1058. https://doi.org/10.55927/fjmr.v1i4.1098

Yusiratasi, O. (2022). Analisis Pencegahan dan Penyelesaian Kredit Macet pada Bank Rakyat Indonesia Cabang Palangka Raya Berdasarkan Perspektif Teori Keagenan. Jurnal Ekonomi Integra, 12(2), 340–355. https://doi.org/10.51195/iga.v12i2.270

Zaeni, M., & Sawarjuwono, T. (2019). Implementasi Good Coorporate Governance pada RS. Orthopedi dan Traumatology Surabaya. Jurnal Investasi Islam, IV(1), 55–63. https://doi.org/10.32505/jurnal%20investasi%20islam.v4i1.1265

Downloads

Published

2023-06-25

How to Cite

Wijayanti, D., & Setyorini, C. T. (2023). Implementation of Good Corporate Governance in Public Hospitals in Indonesia: Systematic Literature Review Approach. Buletin Poltanesa, 24(1), 29–39. https://doi.org/10.51967/tanesa.v24i1.2567

Issue

Section

Economics and Management