Feasibility Study of Development in Financial Aspect of Hemodialisis Service in “Y” Hospital in East Java, Indonesia

This study aims to analyze the feasibility of development hemodialysis service in “Y” Hospital in East Java based on the financial aspect. Descriptive observational study during June-December 2017. Data collection through interviews with the chief and staff in hemodialysis installation, observation and analysis of secondary data from reports of hemodialysis installations and other data from various sources of installation such as human resources, medical records. The data obtained are then analyzed, then the preparation of the estimated needs of investment funds and funding sources, making projected service revenues, making projected fixed costs and fixed costs, making projected cash flow for the next 10 years, and projected profit and loss 10 years. The development of hemodialysis service in “Y” Hospital from financial aspect analysis is not feasible, but hemodialysis service has benefit tangible and intangible benefit, which may be further investigated if the benefit value is greater. Thus the development of hemodialysis services is still needed.