Abstrak
Evaluasi Sistem Akuntansi Penagihan Pasien Asuransi Aviva Pada Rumah Sakit Pku Muhammadiyah Surakarta
Oleh :
Diar Rachmandini - F3309038 - Fak. Ekonomi dan Bisnis
PKU Muhammadiyah Surakarta is an Islamic hospital which provides
a public medical service. For their work, PKU hospital has cooperation with
Aviva Insurance as an insurance provider. PKU hospital and Aviva
Insurance have a contract, such as the patient billing system.
The purpose of this research is to find a strength and weakness of the
patient billing system to evaluate the system. Because the patient billing
system is one of the important thing for influence the hospital’s revenue. The
patient billing system has seven procedures in eight organizational units.
There are so many document and accounting records for their output.
The billing system of Aviva Insurance has some strength and
weakness. The strength are separation functions, make a daily report to
responsibility, using receivable ledger, and many more. Meanwhile, the
weaknesses are delaying recap the receivable, surprising inspection from the
director is not enough, etc. The conclusion is the billing system so far so
good.
Based on this research, the writer has some recommendation. Such
as, recruit some employee who have strength in every unit, add surprising
inspection from the PKU’s director, give some training to “special”
employee and get more advantage from using LAN in every unit.
