Evaluasi sistem akuntansi penagihan pasien Pt Tiga Serangkai Pustaka Mandiri pada rumah sakit pku muhammadiyah Surakarta

Oleh :
Noviana - F3308086 - Fak. Ekonomi dan Bisnis

RS PKU Muhammadiyah Surakarta is an Islamic Hospital in Surakarta which provides medical services to the society. In conducting the duty, RS PKU Muhammadiyah Surakarta cooperates with several companies, one of them is TSPM. The cooperation is based on the contracts which contain of the rights and obligation for each participant, e.g. in the patient billing system. The purpose of this research is to find out the strengths and weaknesses of accounting information systems applied by the hospital. TSPM’s patients billing system on the RS PKU Muhammadiyah Surakarta consists of procedures involving more than one organizational unit which produces documents and accounting notes. Besides, the system of internal control has run well as its function. The system of billing patients applied by TSPM in the RS PKU Muhammadiyah Surakarta has some strengths and weaknesses. The strengths are such as; it has separation function, it has accounts receivable ledger, it has daily reports, and so on. Meanwhile, the weaknesses are such as; there are many frequent delays in unifying data, notes based on the book transaction in the handwriting forms, and there is no immediate inspection administrated by the officers in each function or from the director of the hospital. Based on the research, the researcher concludes that the billing system is run well, though there are still some weaknesses. This writer recommends the addition employees, maximizing the use of electronic forms, and immediate inspection administrated by the officers in each function and the hospital director.