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

DOI

10.2991/978-94-6239-709-5_75How to use a DOI?

Keywords

Radiotherapy Services; Linear Accelerator (LINAC) Investment; Healthcare Investment; Cost-Benefit Analysis; University Hospital

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.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Sri Rahayu Indah Samputri
PY  - 2026
DA  - 2026/06/20
TI  - Economic Analysis of Radiotherapy Services in an Indonesian University-Affiliated Hospital
BT  - Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
PB  - Atlantis Press
SP  - 1093
EP  - 1107
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-709-5_75
DO  - 10.2991/978-94-6239-709-5_75
ID  - Samputri2026
ER  -