Main Article Content
Abstract
BPJS Kesehatan is a legal entity established to implement social security programs, provide health service benefits through regulations, and manage (purchasing and investing) carefully, prudently, transparently, efficiently, and effectively. One of the health service benefits provided by BPJS Kesehatan is for hemophilia. Hemophilia is a hereditary blood clotting disorder that is currently the most prevalent globally and is based on X-linked recessive genetic inheritance. Since the Regulation of the Minister of Health of the Republic of Indonesia Number 3 Year 2023, claims for hemophilia services, including the top-up of anti-hemophilia factor drugs in 2023, have increased. The method used to write this article is quantitative descriptive with a case report approach in the form of a report from BPJS Kesehatan, which conducted an administrative claim audit on the potential fraud committed in an attempt to inflate costs, which is then followed by a medical audit. The result of the medical audit indicated that there were inaccuracies in the financing of hemophilia services based on medical service standards that were not yet met, leading to sanctions that the hospital must undergo, namely the recovery of financing losses.
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References
- Abubakar, H. (2018). Kedudukan Audit Medis dalam Penegakan Hukum Tindak Pidana di Bidang Medis. Journal UII. 2(3). 263-283. https://journal.uii.ac.id/Lex-Renaissance/article/download/13601/pdf/31795
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- Nundy, Samiran., et al. 2022. How do you practice academic medicine and publish from developing countries?: A Practical Guide. New Delhi: Springer Nature Singapore Pte Ltd.
- Pratiwi, A. N., et al., (2024). Karakteristik Pasien Hemofilia pada Anak. Fakumi Medikal Jurnal. 4(4). 278-284. https://fmj.fk.umi.ac.id/index.php/fmj/article/view/440/294.
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References
Abubakar, H. (2018). Kedudukan Audit Medis dalam Penegakan Hukum Tindak Pidana di Bidang Medis. Journal UII. 2(3). 263-283. https://journal.uii.ac.id/Lex-Renaissance/article/download/13601/pdf/31795
Cristian, N., Basri, Y., Arafah, W., (2019). Analysis of Fraud Triangle, Fraud Diamond, and Fraud Pentagon Theory to Detecting Corporate Fraud in Indonesia. The International Journal of Business Management and Technology. 3. 73-78. https://scholar.google.co.id/scholar?cluster=14949869962158749357&hl=id&as_sdt=0,5&as_vis=1
Darman, A. A., Raehanul, B., (2023). Hemofilia: Suatu Kelainan Pada Faktor Pembekuan Darah. Jurnal Medika Hutama. 4(2). 3300-3304. https://jurnalmedikahutama.com/index.php/JMH/article/view/611/424.
Devi, P. N. C, et al., (2021). The Effect of Fraud Pentagon Theory on Financial Statements: Empirical Evidence from Indonesia. Journal of Asian Finance, Economics and Business, 8(3), 1163–1169. https://doi.org/10.13106/jafeb.2021.vol8.no3.1163
Direktur Utama BPJS Kesehatan Republik Indonesia. (2020). Peraturan Badan Penyelenggara Jaminan Sosial Kesehatan nomor 6 Tahun 2020 tentang Sistem Pencegahan Kecurangan dalam Pelaksanaan Program Jaminan Kesehatan.
Evana, Einde, et al., (2019). Business Ethics in Providing Financial Statements: The Testing of Fraud Pentagon Theory on the Manufacturing Sector in Indonesia. Business Ethics and Leadership, 3(3). 68-77. https://armgpublishing.com/wp-content/uploads/2019/10/6.pdf
Fatimah, R. N., et al., (2021). Potential Fraud in Implementing National Health Insurance in The Health Sector: Systematic Review, Jurnal Medicoeticolegal dan Manajemen Rumah Sakit, 10(3), 255-270. https://jmmr.umy.ac.id/index.php/jmmr/article/view/359/231
Ismawardani, Diah, et al., (2015, November). BPJS Kesehatan Berupaya Keras Mencegah Fraud. Info BPJS Kesehatan, Edisi XXIX (5).
Menteri Kesehatan Republik Indonesia. (2014). Peraturan Menteri Kesehatan Republik Indonesia Nomor 28 Tahun 2014 tentang Pedoman Pelaksanaan Program Jaminan Kesehatan Nasional.
Menteri Kesehatan Republik Indonesia. (2019). Peraturan Menteri Kesehatan Republik Indonesia nomor 16 Tahun 2019 tentang Pencegahan dan Penanganan Kecurangan (Fraud) serta Pengenaan Sanksi Administrasi terhadap Kecurangan (Fraud) dalam Pelaksanaan Program Jaminan Kesehatan.
Menteri Kesehatan Republik Indonesia. (2021). Keputusan Menteri Kesehatan Republik Indonesia Nomor HK.01.07/MENKES/243/2021 tentang Pedoman Nasional Pelayanan Kedokteran Tata Laksana Hemofilia.
Menteri Kesehatan Republik Indonesia. (2023). Peraturan Menteri Kesehatan Republik Indonesia nomor 3 Tahun 2023 tentang Standar Tarif Pelayanan Kesehatan dalam Penyelenggaraan Program Jaminan Kesehatan.
Muhammad, H. (2021, September 13). Layanan BPJS Kesehatan Bagi Pasien Thalassemia dan Hemofilia. Republika. https://news.republika.co.id/berita/qzd7o6380/layanan-bpjs-kesehatan-bagi-pasien-thalassemia-dan-hemofila
Nundy, Samiran., et al. 2022. How do you practice academic medicine and publish from developing countries?: A Practical Guide. New Delhi: Springer Nature Singapore Pte Ltd.
Pratiwi, A. N., et al., (2024). Karakteristik Pasien Hemofilia pada Anak. Fakumi Medikal Jurnal. 4(4). 278-284. https://fmj.fk.umi.ac.id/index.php/fmj/article/view/440/294.
Sadikin, Hasan., Wiku, Adisasmito., (2016). Analisis Pengaruh Dimensi Fraud Triangle Dalam Kebijakan Pencegahan Fraud Terhadap Program Jaminan Kesehatan Nasional di RSUP Nasional Cipto Mangunkusumo. Jurnal Ekonomi Kesehatan. 1(2), 28-34. https://scholarhub.ui.ac.id/cgi/viewcontent.cgi?article=1096&context=eki
Yesiariani, M., & Rahayu, I. (2017). Deteksi financial statement fraud: Pengujian dengan fraud diamond. Jurnal Akuntansi & Auditing Indonesia, 21(1), 49–60. https://doi.org/10.20885/jaai.vol21.iss1.art5
Priyono. 2016. Metode Penelitian Kuantitatif. Surabaya: Zifatama Publishing.