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All Journal Jati: Jurnal Akuntansi Terapan Indonesia
Eriansyah, Eri
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Economics, Econometrics & Finance

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Analisis Sistem Informasi Akuntansi Pelayanan Pasien Badan Penyelenggara Jaminan Sosial (BPJS) Pada Badan Layanan Umum Daerah (BLUD) Rumah Sakit Umum (RSU) Jampangkulon Eriansyah, Eri
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 1: March 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030125

Abstract

This study aims to find out how the analysis of accounting information system for BPJS patient service implemented at Jampangkulon Hospital. This research focuses on the BPJS patient importance of this research was carried out because of the many people who use health services in hospital with BPJS Health. Therefore researches are interested in conducting research on the analysis of accounting information system for BPJS patient service. The method used in this research is qualitative method. Data collection techniques used were interviews, observation, and documentation. Data analysis technique used in this study are by: (1) Collecting data to obtain the desired information. (2) Reducing data or summarizing the main points. (3) Present data to obtain conclusions. (4) Summarizing the results of the study. The results showed that the application of accounting informaation system in BPJS patien service at Jampangkulon Hospital has been carried out and the accounting recording system and service procedures used have been affective, because it has fulfilled all elements of the accounting information system, namely human resources, form or documents, work procedures and financial records.
Analisis Sistem Informasi Akuntansi Pelayanan Pasien Badan Penyelenggara Jaminan Sosial (BPJS) Pada Badan Layanan Umum Daerah (BLUD) Rumah Sakit Umum (RSU) Jampangkulon Eriansyah, Eri
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 1: March 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030125

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis sistem informasi akuntansi pelayanan pasien BPJS diimplementasikan di Rumah Sakit Jampangkulon. Metode penelitian yang digunakan pada penelitian ini adalah metode kualitatif dengan melakukan observasi, wawancara, dan dokumentasi. Analisis data dilakukan dengan analisis deskriptif kualitatif. Obyek penelitian dalam penelitian ini adalah Rumah Sakit Jampangkulon. Hasil penelitian menunjukkan bahwa penerapan sistem informasi akuntansi dalam pelayanan pasien BPJS di Rumah Sakit Jampangkulon telah dilakukan dan sistem pencatatan akuntansi dan prosedur layanan yang digunakan sudah efektif, karena telah memenuhi semua elemen sistem informasi akuntansi, yaitu sumber daya manusia, formulir atau dokumen, prosedur kerja dan catatan keuangan.
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