Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA)
Vol. 1 No. 3: Mei 2022

AUDIT OPERASIONAL ATAS KLAIM PASIEN BPJS DI RUMAH SAKIT HP

I Wayan Alvin Kertanegara (Kwik Kian Gie School of Business)
Carmel Meiden (Kwik Kian Gie School of Business)



Article Info

Publish Date
25 May 2022

Abstract

Submission of claims to the BPJS Health is carried out every month by submitting documents for recapitulation of services and patient supporting files. Incomplete documents and delays in submitting claims can cause claims to be rejected, delayed and late to be billed. This can lead to disruption of the hospital's cash flow, which affects the high costs incurred and causes losses. To overcome this, proper management policies need to be implemented. Through this study, researchers want to analyze management policies on BPJS patient claims at rumah sakit HP in 2021. Data collection is carried out by documentation and interview. Data analysis is carried out by descriptive technique starting from a preliminary survey, testing of control, detailed testing, until report development. The results of the study indicate that there is a large difference in the cost of outpatient and inpatient claims between the total rate and the hospital rate which is a loss for the hospital. However, management's policy is considered capable of controlling costs and reducing this high loss by 10% to 20%.

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Journal Info

Abbrev

JEMBA

Publisher

Subject

Economics, Econometrics & Finance

Description

JEMBA for Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi, published by Bajang Institute. Published in two formats, print and online, both of which are published six times in one year. The scope of the journal studies broadly includes: Economy, Management, Business and ...