DOI: 10.5176/2251-1997_AF17.21

Authors: Ali Djamhuri and Mirna Amirya


The introduction of New Public Management in Indonesia at the end of 1990s that had lead to “accrualization” of accounting in public sector is like a case of using a sophisticated toolkit in a rather unsophisticated sphere. Based on institutional approach, this paper tries to explore the interlink between accounting and organization in the context of contemporary Indonesian hospitals, specifically those that are affected by the Indonesian health care National Social Security System or BPJS (Badan Pelaksana Jaminan Sosial di bidang kesehatan). The study finds that, in one side, there is growing “feeling of insured” among Indonesian public that produces stronger demand for health care services. This has driven to an increasing number of service providers, the higher level of within industry competition, and a phenomenon of “health care industry privatization” in Indonesia. On the other side, this study also found that the pace and intensity of accounting institutionalization within individual health care organization is different specifically among private and government owned hospitals.

Keywords: accounting; organizational changes; Indonesian health care national social security system


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