Evaluasi sistem akuntansi penerimaan kas instalasi rawat jalan pada RS. Panti Waluyo Surakarta

Oleh :
Rusy Briana Pratiwi - F3306178 - Fak. Ekonomi dan Bisnis

ABSTRACT The Hospital of Panti Waluyo Surakarta is the only Christian hospital in the region of Surakarta residence. The development of this hospital which is rapid in recent time requires this hospital to give good serve which is qualified and need management of managerial information system to develop the main activity of the hospital. One of the improve of the hospital is to realize a hospital that has good standardized serving is that it can establish system of not in hospital staying of nursing and in hospital staying nursing, in which there is a system of cash receipt that has important role in hospital as basic of management handling which produce financial report and useful for hospital and investment. In this term, author gave only how nursing with not staying in hospital system. This system is not only to serve not stayed in hospital nursing, but also serve patient with health insurance card or patient who is referred from certain institution. The Problem which will be solved in this research if the accounting system of cash receipt for not stayed in hospital patient nursing have been suitable with the theory and if there is a advantage or disadvantage in that system. In relation with that issue, the result showed that Panti Waluyo Hospital needs to hold the new recruitment of new staff , especially regarding with accounting department, it needs to be perceived sudden audit or checking against cash receipt functions by the director of hospital for the sake of the good implementing of each responsibility and authority, and it needs to use computer on line managing system in the whole of cash receipt system that is used in the hospital in order to create excellence system and it will be realized in the hospital accreditation of Panti Waluyo hospital in 2010. Keywords: Panti Waluyo Hospital, Procedure of cash receipt for not stayed in hospital patient of Panti Waluyo Hospital.