Evaluasi sistem informasi akuntansi penerimaan kas dari instalasi rawat inap pada RSUD. Karanganyar
Prihanto - F.3307177 - Fak. Kedokteran
District General Hospital (Hospital) Karanganyar is a form of service
companies which are managed by the government or the private sector
(foundations) which aims to provide health services to the community. The
motivation of this institution is not achieving at the level of income but prefer the
service to the community, however, does not mean that the level of profits from
services provided is not a concern at all.
Karanganyar Hospital Revenue derived from a variety of services
including revenue derived from drug sales, revenue from outpatient care, and
revenues from laundry services. Supervision and control over cash receipts
derived from services to the patients continued to receive attention from
management, because cash is an asset of a company that is very liquid.
Based on the evaluation of accounting information system cash receipts
from the installation of inpatient care in hospitals Karangayar found some
strengths and weaknesses. These advantages include: a document that is used
quite adequate, there are several related functions inside it, the separation of
functions, which are adequate records and systems authorization is good. In
addition to these advantages, there are also several weaknesses, among others:
Documents used authorized by the competent authority is not maximal, as in the
Inpatient Fee Schedule (RBRI) is only authorized by the treasurer, showing error
is usually in terms of employees who are less careful or experienced saturation
due to face the same things and at the place of payment in-patients there was only
one cashier, so many patients are waiting too long in making a payment. Some of
these weaknesses allow for the boredom of his job so employees can make
employees less rigorous on the job.
Based on the findings described above, it can be concluded that the
implementation of accounting information system cash receipts from the
installation of inpatient care in hospitals Karanganyar been running well. But
there are some things that still need to be repaired. Sudden inspection to be
served with good employees, necessary to add the cashier for Inpatient which
aims to accelerate the payment of inpatients and the need for tour of duty so that
employees do not experience boredom due to face the same things.