EVALUASI SISTEM AKUNTANSI PENAGIHAN PASIEN ASURANSI SINAR MAS PADA RS. PKU MUHAMMADIYAH SURAKARTA

TIYAS, ARINING (2010) EVALUASI SISTEM AKUNTANSI PENAGIHAN PASIEN ASURANSI SINAR MAS PADA RS. PKU MUHAMMADIYAH SURAKARTA. Other thesis, Universitas Sebelas Maret.

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    Abstract

    RS PKU Muhammadiyah Surakarta is one of the hospitals of Islam in the Surakarta, which provides medical services to the public. In its operations, the hospital collaborated with several insurance companies, such as PT. Asuransi Sinar Mas with this product, asuransi Sinar Mas. The cooperation established under the contract containing the rights and obligations of each party, such as how to billing. Billing is very important because it affects the smoothness of the hospital in obtaining revenue. Based on this reason, the writer is interested to take the title Evaluasi Sistem Akuntansi Penagihan Pasien Asuransi Sinar Mas. The objective of research is to know the billing system is implemented in RS PKU and know the strenghts and weakness of the system. Billing system at the asuransi Sinar Mas patient consists of seven procedures involving more than one organizational unit and to produce documents and accounting records. in addition, the internal control system has been running well. Billing system at the asuransi Sinar Mas patient has several strenghts and weakness. The strengths are separation of functions, the existing accounts receivable ledger, there are daily reports of each piece, etc. While the weakness are the frequent delays in recap data, there is still the record based on evidence such as copies of transactions using hand-written forms, and no suddenly inspection by the director of the hospital. authors can conclude that the billing system has been running fairly well, although there are still some shortcomings. therefore, the authors recommend the addition of employees of the accounting department, the use of electronic forms, held a surprise inspection by the directors of the hospital.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HG Finance
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Isro'iyatul Mubarokah
    Date Deposited: 12 Jul 2013 00:46
    Last Modified: 12 Jul 2013 00:46
    URI: https://eprints.uns.ac.id/id/eprint/2371

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