Krisna: Kumpulan Riset Akuntansi
Vol. 14 No. 2 (2023)

POTENSI KECURANGAN (FRAUD) DALAM KLAIM PENGGANTIAN BIAYA PELAYANAN PASIEN COVID-19

Made Subianta Adnyana (Unknown)
Harti Budi (Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Trisakti)



Article Info

Publish Date
31 Jan 2023

Abstract

The purpose of this research is to find out the potential for fraud that can occur in the process of claiming reimbursement for COVID-19 patient services. This research is a case study qualitative research through in-depth interviews with informants who are experienced auditors in examining the claims process. All informants who have been interviewed stated that the potential for fraud can occur at all stages in the claim process starting from patient service at the hospital, filing a claim by the hospital, verification by BPJS Kesehatan, and payment by the Ministry of Health. The potential for fraud stated by all informants (100%) occurred at the claim submission stage, where the hospital management filed a claim for a COVID-19 patient with a length of stay exceeding what actually happened and submitted a patient who did not meet the criteria for a COVID-19 patient.

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Journal Info

Abbrev

krisna

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

KRISNA: Kumpulan Riset Akuntansi is a journal research published by Accounting Department, Faculty of Economics, Warmadewa University. This Journal is a group of research including accounting and business development, such as financial accounting, management accounting, Auditing, tax, accounting ...