Andany, Happy Putri (2022) Tinjauan atas Sistem Pengendalian Intern Piutang BPJS Kesehatan pada RSD Balung di masa Pandemi Covid 19. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Unit Satuan Pengawas Intern (SPI) marupakan organisasi yang menyelenggarakan sistem pengendalian intern dan wajib dimiliki oleh Rumah Sakit sebagai salah satu Badan Layanan Umum (BLU) yang mengelola keuangan negara. Penelitian ini bertujuan untuk melakukan tinjauan dan evaluasi terhadap penerapan sistem pengendalian intern piutang BPJS Kesehatan pada RSD Balung di masa pandemi covid 19. Tinjauan ini dilakukan dari perspektif audit operasional berdasarkan komponen COSO Framework yang terdiri dari lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, dan pemantauan. Hasil penelitian menunjukan bahwa sistem pengendalian intern piutang masih belum dijalankan karena unit SPI di RSD Balung berada dalam masa vakum sehingga risiko yang muncul dari transaksi piutang BPJS tidak dapat terhindarkan. Risiko tersebut antara lain: (1) Kesalahan pegawai pada pemrosesan berkas BPJS, (2) Tidak dilakukan penghapusan piutang BPJS Kesehatan, (3) Belum ada pengawasan terhadap informasi data pasien BPJS, (4) Perbedaan tarif INA-CBG’s dengan tarif rumah sakit, (5) Sistem billing yang belum terintegrasi, (6) Terdapat kekosongan posisi/jabatan pada struktur organisasi rumah sakit, dan (7) Unit SPI tidak berjalan. Dengan demikian, RSD Balung perlu melakukan pemberdayaan dan perbaikan unit SPI dan sistem pengendalian intern agar aktivitas keuangan maupun proses bisnis rumah sakit secara keseluruhan menjadi lebih baik di masa depan. / The Internal Supervisory Unit (SPI) is an organization implementing an internal control system that the Hospital must own as one of the Public Service Bodies (Agency) that manages state finances. This study aims to review and evaluate the BPJS Health receivables internal control system implementation at RSD Balung during the covid 19 pandemic. This review worked out from an operational audit perspective based on the COSO Framework components comprising the control environment, risk assessment, control activities, information and communication, and monitoring. The results showed that the internal control system for accounts receivable was still not implemented because the SPI unit at Balung Hospital was in a vacuum, so the risks arising from BPJS receivable transactions were unavoidable. These risks include: (1) Employee error in processing BPJS files, (2) No write-off of BPJS Health receivables, (3) No supervision over BPJS patient data information, (4) The difference between INA-CBG's rates and hospital rates, (5) The disintegrated billing system, (6) Any vacancies in the hospital organizational structure, and (7) the SPI unit is not running. Thus, RSD Balung needs to empower and improve the SPI unit and internal control system to improve financial activities and overall hospital business processes.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Sistem Pengendalian Intern, COSO Framework, Piutang BPJS Kesehatan, Pandemi, Rumah Sakit Daerah Balung, Internal Control System, COSO Framework, BPJS Health Receivables, Pandemic, Balung Regional Hospital |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.45 Auditing PKN STAN Subject Area > Audit |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 13 Jun 2023 01:31 |
| Last Modified: | 13 Jun 2023 01:31 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1590 |
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