ANALISIS SISTEM INFORMASI AKUNTANSI PASIEN BPJS PADA RS SITI KHODIJAH

Abstract

The development in the field of health is one of the important parts of national development. The basic principle of JKN (national health insurance) is the capitation system in the primary service level and the use of INA-CBG format on hospital. The purpose of this research is to find out the accounting information system in the outpatient and inpatient installation for the member of BPJS (Social Security Administrator) at Siti Khadijah Hospital. This research is a descriptive qualitative research. One of the health institutions which has implemented the service of BPJS (Social Security Administrator) is Siti Khodijah Hospital. Siti Khodijah hospital in recording its accounting is done by using the prevailing accounting principles in Indonesia. The existing tariff is the INA-CBG tariff. In the individual statement of patient, it is written in the hospital tariff and INA-CBG tariff. The hospital internal examiner unit, does not perform any examination to the data which is related to the Social Security Administrator (BPJS), because the unit which performs the examination to the data which is related to the Social Security Administrator (BPJS) is the financial management and development agency (BPKP) or the internal audit unit center of Social Security Administrator (BPJS).
Keywords: accounting information system, BPJS (Social Security Administrator), hospital.