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The Effect of the Application of Management Accounting, Cost Analysis, and Decision Making on the Financial Performance of Brebes Regional General Hospital

Author

Listed:
  • Ratna Yuliana

    (Management Study Program, Faculty of Economics and Business, Universitas Muhadi Setiabudi Brebes)

  • Dumadi

    (Management Study Program, Faculty of Economics and Business, Universitas Muhadi Setiabudi Brebes)

  • Roni

    (Management Study Program, Faculty of Economics and Business, Universitas Muhadi Setiabudi Brebes)

  • Mohamad Badrun Zaman

    (Management Study Program, Faculty of Economics and Business, Universitas Muhadi Setiabudi Brebes)

  • Lintang Prahita Ningarum

    (Regional Development Planning, Research and Innovation Agency of Brebes Regency, Brebes)

Abstract

This study aims to determine and analyse the effect of the implementation of management accounting, cost analysis, and decision-making on the financial performance of Brebes Regional General Hospital (RSUD Brebes), both partially and simultaneously. The population in this study consisted of all employees of RSUD Brebes, totalling 511 individuals. The sample was determined using the Slovin formula with a 10% margin of error, resulting in 84 respondents selected through an incidental sampling technique. The data used in this study were primary data obtained from respondents’ answers to questionnaires. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS software. The theoretical framework underlying this study includes Contingency Theory, management accounting, cost analysis, decision-making, and financial performance. The results of the study indicate that, both partially and simultaneously, the implementation of management accounting, cost analysis, and decision-making has a significant effect on the financial performance of RSUD Brebes. These findings suggest that effective application of management accounting practices, accurate cost analysis, and appropriate decision-making processes contribute to improving financial performance. In conclusion, the integration of management accounting, cost analysis, and decision-making plays an important role in enhancing the financial performance of hospitals, particularly in non-profit healthcare institutions such as RSUD Brebes. These factors support better financial management, efficiency, and organisational sustainability, while also helping organisations respond more effectively to operational challenges and resource constraints.

Suggested Citation

  • Ratna Yuliana & Dumadi & Roni & Mohamad Badrun Zaman & Lintang Prahita Ningarum, 2026. "The Effect of the Application of Management Accounting, Cost Analysis, and Decision Making on the Financial Performance of Brebes Regional General Hospital," International Journal of Research and Innovation in Applied Science, International Journal of Research and Innovation in Applied Science (IJRIAS), vol. 11(3), pages 1375-1389, March.
    • Handle: RePEc:bjf:journl:v:11:y:2026:i:3:p:1375-1389
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    References listed on IDEAS

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    1. Max Moullin, 2017. "Improving and evaluating performance with the Public Sector Scorecard," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 66(4), pages 442-458, April.
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