Economic Analysis of Radiotherapy Services in an Indonesian University-Affiliated Hospital

Sri Rahayu Indah Samputri ()
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Sri Rahayu Indah Samputri: Hasanuddin University

A chapter in Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025), 2026, pp 1093-1107 from Springer

Abstract: Abstract Cancer remains one of the leading causes of death globally, with radiotherapy playing a pivotal role in cancer treatment. However, radiotherapy services demand substantial investments, particularly in the procurement and maintenance of Linear Accelerator (LINAC) equipment. This study evaluates the economic feasibility of radiotherapy services at Hasanuddin University Hospital (RS Unhas) using a Cost-Benefit Analysis (CBA) framework. Employing a quantitative case study design, key financial indicators analyzed include Net Benefit (NB), Benefit-Cost Ratio (BCR), and Net Present Value (NPV), alongside sensitivity analyses concerning costs and revenues. The 2024 data reveal total revenues of IDR 9,828,253,500 and total costs amounting to IDR 7,876,494,675, culminating in an operational surplus of IDR 1,951,758,825. Nonetheless, a 10-year projection discounted at 7.5% results in a negative NPV of –IDR 47,312,523,153 and a BCR of –0.13, indicating financial infeasibility of the investment. Sensitivity analyses across patient volume, INA-CBG tariffs, and operational expenses consistently demonstrate a negative NPV. Despite these results, the service holds critical strategic and social value in enhancing access to cancer treatment in Eastern Indonesia. Therefore, government interventions such as subsidies and alternative financing mechanisms are essential to ensure the service’s sustainability.

Keywords: Radiotherapy Services; Linear Accelerator (LINAC) Investment; Healthcare Investment; Cost-Benefit Analysis; University Hospital (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6239-709-5_75

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DOI: 10.2991/978-94-6239-709-5_75

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