TINJAUAN ATAS SISTEM INFORMASI AKUNTANSI SIKLUS PENDAPATAN PADA RSU BANGLI

Perdana, Ananda Putra (2022) TINJAUAN ATAS SISTEM INFORMASI AKUNTANSI SIKLUS PENDAPATAN PADA RSU BANGLI. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian dilatarbelakangi oleh fakta bahwa krisis pandemi global sempat dialami banyak negara yang dimulai pada akhir tahun 2019. Hal ini mengharuskan institusi rumah sakit untuk berkontribusi lebih dalam penanganannya. Menyadari hal tersebut, penulis merespon dengan melakukan penelitian terhadap siklus pendapatan salah satu institusi yang dimaksud dengan tujuan untuk mengoptimalkan dan membuka wawasan penulis mengenai siklus pendapatan yang menopang operasi sehari-hari. Tujuan yang hendak dicapai dari penelitian ini diantaranya : (1) Mengetahui prosedur pelayanan RSU Bangli, (2) Mengetahui sistem penerimaan RSU Bangli serta alat bantu yang berkaitan jika dibandingkan dengan teori, (3) Mengetahui pengendalian internal RSU Bangli, (4) Mengetahui keberadaan masalah dari pelaksanaannya. Penelitian dilakukan pada keseluruhan sistem yang ada pada penerimaan RSU Bangli mulai dari pasien diterima di rumah sakit sampai pasien diperbolehkan untuk pulang. Hasil penelitian menunjukkan penerapan sistem telah sesuai dengan teori. RSU Bangli menggunakan sistem yang terintegrasi. Namun, hal tersebut masih bisa ditingkatkan dengan penggunaan perangkat keras yang paling optimal untuk tujuan pengolahan data dan dipelihara oleh tenaga ahli yang kompeten. The research was motivated by the fact that the global pandemic crisis had been experienced by many countries which began at the end of 2019. This requires hospital institutions to contribute more to its treatment. Realizing this, the author responded by conducting research on the income cycle of one of the institutions in question with the aim of optimizing and opening the author's insights regarding the income cycle that sustains daily operations. The goals to be achieved from this study include: (1) Knowing the service procedures of Bangli Hospital, (2) Knowing the admission system of Bangli RSU and related tools when compared to theory, (3) Knowing the internal control of Bangli Hospital, (4) Knowing the existence of problems from its implementation. The study was conducted on the entire system that exists in the admission of Bangli Hospital starting from the time the patient is admitted to the hospital until the patient is allowed to go home. The results showed that the application of the system was in accordance with the theory. Bangli General Hospital uses an integrated system. However, this can still be improved by the use of the most optimal hardware for data processing purposes and maintained by competent experts.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: pendapatan, pengendalian, sistem, teori, revenue, control, systems, theory
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting
PKN STAN Subject Area > Sistem Informasi Akuntansi
Divisions: 62401 Diploma III Akuntansi
Depositing User: Rahmat Hidayat
Date Deposited: 28 Nov 2022 05:05
Last Modified: 28 Nov 2022 05:05
URI: http://eprints.pknstan.ac.id/id/eprint/634

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