Abstract:

This research intends to analyze the level of efficiency at the hospital to increase the efficiency of productivity and industrial competitiveness, and to help realize the government's commitment to support the SDGs program. This research performed a productivity analysis following Material Flow of Cost Accounting (MFCA) which is divided into several stages, namely the planning stage (Plan), the second stage of implementation (Do), the third stage of evaluation (Check), and the last is the follow-up stage (Act). The research was conducted on financial and operational reporting data for three months and showed that the current efficiency level of Hospital X was 68.54%, indicating a high level of efficiency of the hospital. However, with the conventional method, the hospital does not know the level of inefficiency related to the environment or pollution caused by the hospital's operational activities. The implementation of MFCA resulted that the hospital's operational activities for three months resulted in a negative product of 9% of the total material input or Rp. 12,516,456 which previously was not detected by conventional methods. The results of the analysis of material flow tracing using this MFCA have the main benefit of minimizing waste thereby saving the environment from damage, thus realizing the sustainable operation of hospital X. This means that if this MFCA is applied continuously, hospital X will not only save expenses but could achieve eco-efficiency and could realized continues improvement so that in the long term operation sustainability could be achieved