This study determines the effect of benchmarking on competitive advantage, the effect of benchmarking through financial performance on competitive advantage and the effect of benchmarking on competitive advantage moderated by policy. With proper benchmarking in hospitals, it is expected to be superior compared to competing hospitals. This study was conducted on 54 hospitals recorded in the Central Statistics Agency (BPS), East Kalimantan, Indonesia. The research design used an explanatory research approach. This type of research is quantitative. The population in this study was High Management Hospital. Samples were taken from as many as 45 people using the non-probability sampling method, namely by purposive sampling techniques. Data collection is carried out through the distribution of questionnaires. The data analysis technique used is the SEM method, namely PLS (Partial Least Square), with the help of Smart PLS software. The results showed that Benchmarking had a positive and significant effect on Competitive Advantage, both competitive advantage through Financial Performance and competitive advantage moderated by policy.

The continuity of quality health services supported by financial independence is the focus of research. Whether during the COVID-19 pandemic, public hospitals could be financially independent is an important question for this research. Study aims to assess the financial independence at public hospital as the regional public service body (BLUD) during COVID-19. This study uses a comparative descriptive approach by comparing data before and during the COVID-19 pandemic. The secondary data used are financial reports, patient visit data, and reports on the results of the community satisfaction index (IKM) survey from the Public Hospital AM. The results show that financial independence and community satisfaction for services have better impact to public hospital during COVID-19. Although patients gave a satisfied assessment of health services, the pandemic period had a negative impact on decreasing patient visits. In short, the decreasing number of patients does not affect financial independence and the quality of health services in public hospitals, on the contrary, it increases. This means that there is an increase in income from other sources that are not directly related to health services.