Evaluasi Sistem Akuntansi Penerimaan Kas Dari Piutang Pasien Jaminan Pribadi Instalasi Rawat Inap RS. Kasih Ibu Surakarta

Oleh :
Riza Devi Sylfianita - F3310110 - Fak. Ekonomi dan Bisnis

The purpose of this research is to explain and evaluate the cash receipts from accounts receivable accounting system from personal guarantee of inpatient instalation in Kasih Ibu Hospital Surakarta (RSKI) and also to obtain the evidence of strength and weakness about the system. The methods used to carry out this research are utilizing the documents from RSKI, interview and observation. Based on result of this research, the cash receipts from accounts receivable accounting system from personal guarantee in inpatient instalation of Kasih Ibu Hospital Surakarta has been sufficiently well-managed, but the writer discovered some strenghts and weaknesses in the systems cash receipts from account receivable accounting system from personal guarantee of inpatient instalation in Kasih Ibu Hospital Surakarta. The Strenghts of the system are the separation of functions in each part of cash receipts from account receivable accounting system from personal guarantee of inpatient instalation, authorization documents from the parties, documents and procedure have been organized very well. The weaknesses are the documents’ storage room is not sufficient, some of the documents’ numbers of cash receipts are not printed clearly so it makes an cash accountan confused and the accountans in RSKI use computerization and manual system. The conclusion of this research is the cash receipts from accounts receivable accounting system from personal guarantee of inpatient instalation in Kasih Ibu Hospital Surakarta has been decent because there are separation of functions, documents and prosedur have been organized very well. Based on the result of research,the researcher give some suggestion. RSKI need available room or bigger room to save the document, an accountan in RSKI should utilize computerization system and review the printed document . Keyword: System of cash receipts from accounts receivable, Evaluation Accounting System