Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)

Detection of Healthcare Fraud in The National Health Insurance Program Based on Cost Control

Authors
Nugroho Mardi Wibowo, Woro Utari, Abdul Muhith, Yuyun Widiastuti
Corresponding Author
Nugroho Mardi Wibowo
Available Online November 2019.
DOI
https://doi.org/10.2991/teams-19.2019.46How to use a DOI?
Keywords
Fraud; Healthcare; Hospital; Cost Control
Abstract

Fraud in healthcare services has the potential to reduce the quality of health services, harming patients, and state finances. However, the implementation of fraud prevention in healthcare services has not been fully carried out. The purpose of this study is to determine the cost control-based fraud detection algorithm and detect potential healthcare services fraud in hospitals. The study was conducted at 4 hospitals in East Java - Indonesia. Data retrieval is done by the method of documentation and interviews. With interactive analysis generated, 10 cost control-based algorithms that can be used to detect fraud potential in the hospitals. Based on the time series linear regression analysis, the results show that the data groups that can show the fraud potential in the sample hospitals are (i) outpatient cases with special procedures; (ii) inpatient cases with special drugs; (iii) outpatient cases with special drugs; and (iv) inpatient cases with special prosthesis. Data groups that have not been proven to have the fraud potential are (i) a comparison of the number of JKN inpatients with the number of bills of INA-CBGs inpatients; (ii) comparison of the number of JKN outpatients with the number of bills of outpatient INA-CBGs; (iii) disease severity level; (iv) Inpatient cases bills to BPJS Health; (v) Outpatient case bills to BPJS Health; and (vi) inpatient cases with special procedures.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)
Series
Advances in Economics, Business and Management Research
Publication Date
November 2019
ISBN
978-94-6252-843-7
ISSN
2352-5428
DOI
https://doi.org/10.2991/teams-19.2019.46How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Nugroho Mardi Wibowo
AU  - Woro Utari
AU  - Abdul Muhith
AU  - Yuyun Widiastuti
PY  - 2019/11
DA  - 2019/11
TI  - Detection of Healthcare Fraud in The National Health Insurance Program Based on Cost Control
BT  - Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)
PB  - Atlantis Press
SP  - 263
EP  - 267
SN  - 2352-5428
UR  - https://doi.org/10.2991/teams-19.2019.46
DO  - https://doi.org/10.2991/teams-19.2019.46
ID  - Wibowo2019/11
ER  -