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All Journal JKTP: Jurnal Kajian Teknologi Pendidikan Prosiding National Conference for Community Service Project Dikdimas : Jurnal Pengabdian Kepada Masyarakat Science Contribution to Society Journal IIJSE
Kristin, Kristin
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Journal : IIJSE

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ANALYSIS OF THE EFFECT OF THE CASHIER CLOSING SYSTEM ON THE ACCURACY OF CASH BILLING CROSCHECK AT JIH HOSPITAL, YOGYAKARTA Kristin, Kristin; Nurfauziah, Nurfauziah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9966

Abstract

This research investigates the influence of the cashier system closing process on the accuracy of cash billing cross-checks at PT Unisia Medika Farma (RS JIH) in Yogyakarta. Employing a mixed-methods approach, the study combines quantitative analysis of cash billing records from July, August, and December 2024 with qualitative insights from in-depth interviews with accounting staff. The findings reveal persistent inaccuracies in recording journal dates, with error rates ranging from 7.70% to 8.40% across the three months, indicating a systemic issue within the closing procedures. Qualitative analysis identified four main themes: human error as the primary constraining factor, established policies and procedures that face implementation gaps, significant impacts on financial stability including receivables backlogs and disrupted cash flow, and potential strategies for improvement. These strategies include implementing continuous training programs, stricter monitoring of outstanding receivables, enhancing inter-unit communication, and exploring automation technologies. The research contributes practically by providing data-driven recommendations for strengthening financial controls at RS JIH, and theoretically by extending the study of cashier system accuracy into the complex healthcare environment. The study concludes that improving the cashier system closing process is essential for enhancing financial reporting accuracy, strengthening internal controls, and ultimately supporting the hospital's capacity to deliver quality patient care through sound financial management.
Co-Authors A.A. Ketut Agung Cahyawan W Aprilia, Nilam Audrey Audrey, Audrey Diani, Diani Fauziah, Liliek Hani Triana Hanjaya, Jonathan I Nyoman Sujana Kelly Kelly Kine , Cema Maryani, Lidya N. Nurjanah Nurfauziah Nurfauziah, Nurfauziah Nurlia, Agnes Cristin Ari Pratiwi, Arta Samuel Lukas Sari , Meliana Sepsiati, Sisilia Fitri Siagian, Ira Octavia Sundariningsih, Sundariningsih Suwarlan, Stivani Ayuning Tjandra, Sherrin Victoria, Victoria