EVALUASI SISTEM AKUNTANSI PENERIMAAN KAS INSTALASI RAWAT INAP PADA RUMAH SAKIT UMUM DAERAH KABUPATEN SUKOHARJO

PRADIPTASARI, AMIDA RAHMA (2010) EVALUASI SISTEM AKUNTANSI PENERIMAAN KAS INSTALASI RAWAT INAP PADA RUMAH SAKIT UMUM DAERAH KABUPATEN SUKOHARJO. Other thesis, Universitas Sebelas Maret.

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    Abstract

    Rumah Sakit Umum Daerah (RSUD) Kabupaten Sukoharjo is a regional government-owned hospital located in Dr. Moewardi Street No. 71 Sukoharjo. RSUD Kabupaten Sukoharjo is one of income source for the government of Sukoharjo Regency in which managing the cash receipt from health care service. The healthcare service which resulting in the highest contribution is the inpatient installation. Cash receipt to be a specific attention because cash is a liquid activa and tend to have fraudulent. The objective of this research is to know and evaluate the cash receipt accounting system in inpatient installation and also to know the strength and weakness of such system. Based on the results of this research, the cash receipt accounting system of inpatient installation in RSUD Kabupaten Sukoharjo has been sufficiently wellmanaged. This hospital has been have an organizational structure in which separating respective functions. Documents used has been doubled, ordered in number, and also has been authorized by the related parties. The accounting records used has been showing appropriately managed records. Procedures implemented has been in accordance with the requirements. But this cash receipt system still has its weaknesses, they are there is a department serving the functions which are not used to, there is documents which insufficiently doubled, and Bank Jateng is only accept the cash receipt until 11. The author recommends to RSUD Kabupaten Sukoharjo to improve the weakness of this system. The recommendations are it would be better if each department serving its own function according to the authority, the supporting documents (cash receipt note) is tripled, and it would be better if there is a department who in charge on the cash receipt after Bank Jateng close. Keywords: Accounting System, Cash Receipt

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HG Finance
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Users 848 not found.
    Date Deposited: 13 Jul 2013 22:12
    Last Modified: 13 Jul 2013 22:12
    URI: https://eprints.uns.ac.id/id/eprint/3419

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