ANALISIS SISTEM INFORMASI AKUNTANSI SIKLUS PENDAPATAN (Studi Kasus Pada RSUD Dr. “X”)

Abstract

This study aims to describe and analyze accounting information systems revenue cycle for general patients and Badan Penyelenggara Jaminan Sosial (BPJS) patient relating to the payment of Outpatient Installation, Inpatient Installation, and the Emergency Installation on RSUD Dr. “X” Hospital. This study is a descriptive qualitative research. This study is to explain the situation, analyze, and provide improved solutions to the problems that arise. Methods of data collection in this study using field research consisted of interviews, observation, and documentation. The results showed that the accounting information system of the revenue cycle is good but still not effectively linked to (1) advance and the money deposited while the general patient and BPJS patient, (2) differences in hospital rates with BPJS rates, (3)  the incompleteness of the procedure and flow chart. Recommendations of these problems is to improve and update the revenues and cash receipts procedures in order to support service activities.

Keywords: Accounting Information Systems, Revenue Cycle, Hospital, BPJS.