Tinjauan Atas Sistem Informasi Akuntansi Siklus Pendapatan Di RS Ortopedi Prof. Dr. R. Soeharso Surakarta

Fadhillah, Nanda Chaechilia (2022) Tinjauan Atas Sistem Informasi Akuntansi Siklus Pendapatan Di RS Ortopedi Prof. Dr. R. Soeharso Surakarta. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Rumah sakit merupakan salah satu fasilitas yang penting untuk masyarakat terutama di bidang kesehatan. Siklus pendapatan dalam rumah sakit merupakan salah satu hal yang krusial dan tidak dapat dipisahkan dari pelayanan kesehatan. RS Ortopedi Prof. Dr. R. Soeharso Surakarta sudah menerapkan sistem informasi akuntansi dalam kegiatan operasionalnya serta sistem pengendalian internal dalam mengelola siklus pendapatannya. Tujuan dari penelitian ini untuk mengetahui dan meninjau serta menganalisis sistem pengendalian internal dan sistem informasi akuntansi siklus pendapatan di RS Ortopedi Prof. Dr. R. Soeharso Surakarta. Metode yang digunakan dalam karya tulis ini adalah kualitatif deskriptif, dengan sumber data primer. Hasil dari penelitian menunjukkan bahwa sistem informasi akuntansi siklus pendapatan di RS Ortopedi Prof. Dr. R. Soeharso Surakarta secara garis besar sudah sesuai dengan teori yang diajarkan, meskipun terdapat beberapa perbedaan yang disebabkan oleh adanya perbedaan tugas pokok dan fungsi dari rumah sakit dengan contoh yang sudah diajarkan berdasarkan teori. Secara garis besar, kinerja di bagian siklus pendapatan dilakukan secara manual dan direkap melalui sistem komputer secara berkala. Sistem informasi akuntansi siklus pendapatan di RS Ortopedi Prof. Dr. R. Soeharso Surakarta perlu dilakukan peningkatan, terutama untuk dokumentasi terhadap setiap kegiatan operasional rumah sakit./ The hospital is one of the important facilities for the community, especially in the health sector. The income cycle in hospitals is one of the crucial things and cannot be separated from health services. Orthopedic Hospital Prof. Dr. R. Soeharso Surakarta has implemented an accounting information system in its operational activities as well as an internal control system in managing its revenue cycle. The purpose of this study is to find out and review and analyze the internal control system and income cycle accounting information system at the Orthopedic Hospital Prof. Dr. R. Soeharso Surakarta. The method used in this paper is descriptive qualitative, with primary data sources. The results of the study showed that the income cycle accounting information system at the Orthopedic Hospital Prof. Dr. R. Soeharso Surakarta was broadly in accordance with the theory taught, although there were some differences caused by differences in the main tasks and functions of the hospital with examples that had been taught based on theory. Broadly speaking, performance in the revenue cycle section is carried out manually and recapitulated through the computer system at regular intervals. The income cycle accounting information system at the Orthopedic Hospital Prof. Dr. R. Soeharso Surakarta needs to be improved, especially for documentation of every operational activity of the hospital.

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