Analisis Pengendalian Internal Piutang BPJS Kesehatan Untuk Meningkatkan Efektivitas Pengelolaan Piutang di RSUD Kota Mataram

Authors

  • Putri Yunita Rahimana Universitas Mataram, Indonesia
  • Nur Fitriyah Universitas Mataram, Indonesia
  • Yusli Mariadi Universitas Mataram, Indonesia

DOI:

https://doi.org/10.57235/mantap.v1i2.1436

Keywords:

Internal Control, Receivables Turnover, BPJS Kesehatan Receivables

Abstract

This study aims to determine how internal control at the RSUD Kota Mataram, especially on BPJS Kesehatan receivables.  The research method used is descriptive qualitative with primary data sources to obtain information related to the application of internal control based on the five components of COSO internal control, in addition to knowing the turnover of receivables and the average days of collection of BPJS Kesehatan receivables, then the data collection technique is carried out by means of interviews, observation, and documentation, then data analysis is carried out in the form of reduction, data display, and conclusion drawing. The results of this study indicate that the internal control of BPJS Kesehatan receivables at the RSUD Kota Mataram is effective, indicated by the existence of a control environment, risk assessment, control activities, information and communication, and supervision that already exists or is carried out on BPJS Kesehatan receivables. Meanwhile, based on RTO and ACP, it shows that BPJS Kesehatan receivables in 2020 are more efficient than in 2021 and 2022, this is because the number of BPJS Kesehatan receivables for each year has increased so that the capital embedded is getting bigger so that the longer it takes to become cash.

Downloads

Download data is not yet available.

References

Dahlia, D. (2021). Analisis Pelngelndalian Piultang Ulntulk Melminimalkan Piultang Tak Telrtagih

Pt. Pln (Pelrselro) Ulnit Layanan Pellanggan Majelnel. Julrnal Akulntansi Dan Kelulangan Syariah

(Julrnal Akulnsyah), 1(1), 12–22. https://doi.org/10.30863/AKUlNSYAH.V1I1.2997

Damayanti, El., & Daim Harahap, R. (2022). Analisis Sistelm Pelngelndalian Intelrnal Telrhadap Tingkat Piultang Pada Pelrulsahaan Daelrah Air Minulm (PDAM) Tirta Silaulpiasa Kabulpateln Asahan. Julrnal Ilmiah Mulltidisiplin, 1(8).

Daryati, El. (2021). Elfelktivitas Pelngellolaan Piultang, Pelngelndalian Piultang, Dan Pelrpultaran Piultang Pada Kopelrasi Sagulrisi Kabulpateln Bulngo. Julrnal Manajelmeln Sains, 1(2), 146–153. https://doi.org/10.36355/JMS.V1I2.556

Ghozali, I. (2020). 25 GRAND THElORY.

Sulgiyono, D. (2019). Meltodel pelnellitian kulantitatif, kulalitatif dan R&D.

Ilmayani, N. F., & Laul, El. A. (2020). Analisis Pelngelndalian Piultang Ulsaha Pada Pt. Astra Mullti Financel (Spelktra) Samarinda. RJABM (Relselarch Joulrnal of Accoulnting and Bulsinelss Managelmelnt), 4(1), 46–59. https://doi.org/10.31293/RJABM.V4I1.4681

Kulsulmawati, A. (2021). Elfelktivitas Tingkat Pelrpultaran Piultang Pada Pt. Bpr Bank Telgal Gotong Royong.Http://elprints.poltelkgal.ac.id

Kulsyandi, A. D., & Pamulngkas, B. (2016). Analisis Pelngelndalian Intelrn Pelnjulalan Kreldit Dalam Melngingkatkan Elfelktifitas Pelngellolaan Piultang (Pada CV Sulrya Pratama Gelmilang). Julrnal Ilmiah Akulntansi Kelsatulan, 4(2), 070–074. https://doi.org/10.37641/JIAKElS.V4I2.54

Novialulmi, A., (2022). Analisis Piultang Tak Telrtagih Telrhadap Tingkat Pelrpultaran Piultang Pada Pt. Fastrata Bulana Belkasi. AL-MISBAH, 3(2), 234–242. https://julrnal.ulmika.ac.id/indelx.php/almisbah/articlel/vielw/241

Praseltyo, F. A., M.Nasultion, Ul. C., & Mullyati, D. J. (2022). Analisis Elfelktivitas Pelngellolaan Dan Pelngelndalian Piultang Dalam Melminimalisir Piultang Tak Telrtagih Pada CV. T59 Accelssoriels Sulrabaya. Selminar Nasional Hasil Skripsi, 1(01), 81–85. https://confelrelncel.ulntag-sby.ac.id/indelx.php/snhs/articlel/vielw/816

Racell Rompas, R., Ellim, I., Geldel Sulweltja, I., Akulntansi, J., Elkonomi dan Bisnis, F., Sam Ratullangi, Ul., & Kampuls Bahul, J. (2018). Analisis Pelngellolaan Piultang Dan Kelrulgian Piultang Tak Telrtagih Pada Pt. Bank Rakyat Indonelsia Cabang. Going Concelrn : Julrnal Riselt Akulntansi, 13(03), 285–293. https://eljoulrnal.ulnsrat.ac.id/indelx.php/gc/articlel/vielw/20172

Reldaksi Lombok Post. (2023).

https://lombokpost.jawapos.com/meltropolis/31/01/2023/belrobat-kel-rsuld-kota-mataram-pasieln-culkulp-bawa-ktp/.

Wahyulni, D., Imran Mulsa, C., & Akbar, A. (2019). Analisis Pelrpultaran Piultang Pada Pasieln Rawat Inap Pelnggulna Bpjs Kelselhatan Di Rsulp Dr Wahidin Suldirohulsodo Makassar. Elconomix, 6(1). https://ojs.ulnm.ac.id/elconomix/articlel/vielw/10356

sihombing, rellita, Laul, El. A., & Haryadi, R. M. (2021). Analisis Pelngelndalian Piultang Pada PT Telgulh Jaya Abadi Selntosa cabang Samarinda Tahuln 2014-2018. Elxchall: Elconomic Challelngel, 3(2), 25–35. https://doi.org/10.47685/ElXCHALL.V3I2.204

Sitoro Doseln Teltap STIEl Nulsantara -Sangatta Elrni Julniyanti Mahasiswa STIEl Nulsantara, S. (n.d.). Analisis Pelngelndalian Piultang Pada CV. Sulpelr Sulksels. www.stielnulsantara.ac.id

Wellly, K., & Pelrmana, A. (2021). Analisis Sistelm Pelngelndalian Intelrn Pelnjulalan Kreldit Ulntulk Melmaksimalkan Targelt Pelncairan Piultang Pada PT. Bintang Mullia Jaya. Julrnal Ilmiah Akulntansi Rahmaniyah, 4(1), 1–19. https://doi.org/10.51877/JIAR.V4I1.157

Welrita, D., Nofrialdi, R., Akulntansi, A., & Padang, I. (2021). Analisis Elfelktivitas Pelngellolaan Dan Sistelm Pelngelndalian Piultang Pada Pt. Dagna Meldika. Julrnal Akadelmi Akulntansi Indonelsia Padang (JAAIP) el-ISSN, 1(1). https://doi.org/10.31933/jaaip.v1i1.262

Wicaksono, H., Swantari, A., Felstivalia, F., & Tinggi Pariwisata Trisakti, S. (2022). Analisis Pelngelndalian Piultang Hotell Z Di Jakarta Pulsat. At-Tadbir : Julrnal Ilmiah Manajelmeln, 6(2), 155–168. https://doi.org/10.31602/ATD.V6I2.6533

Downloads

Published

2023-12-01

How to Cite

Rahimana, P. Y., Fitriyah, N., & Mariadi, Y. (2023). Analisis Pengendalian Internal Piutang BPJS Kesehatan Untuk Meningkatkan Efektivitas Pengelolaan Piutang di RSUD Kota Mataram. Journal of Management Accounting, Tax and Production, 1(2), 171–181. https://doi.org/10.57235/mantap.v1i2.1436

Issue

Vol. 1 No. 2 (2023): Desember 2023

Section

Articles

Citation Check

License

  1. Authors certify that the work reported here has not been published before and contains no materials the publication of which would violate any copyright or other personal or proprietary right of any person or entity.
  2. Authors dont transfer or license the copyright of publishing to MANTAP: Journal of Management Accounting, Tax and Production Research to publish the article in any media format, to share, to disseminate, to index, and to maximize the impact of the article in any databases.
  3. Authors hereby dont agree to transfer a copyright for publishing to MANTAP: Journal of Management Accounting, Tax and Production a Publisher of the manuscript. 
  4. Authors reserve the following: 
    1. all proprietary rights other than copyright such as patent rights; 
    2. the right to use all or part of this article in future works of our own such as in books and lectures;
    3. use for presentation in a meeting or conference and distributing copies to attendees; 
    4. use for internal training by author's company;
    5. distribution to colleagues for their research use;
    6. use in a subsequent compilation of the author's works;
    7. inclusion in a thesis or dissertation;
    8. reuse of portions or extracts from the article in other works (with full acknowledgement of final article);
    9. preparation of derivative works (other than commercial purposes) (with full acknowledgement of final article); and
    10. voluntary posting on open web sites operated by author or author’s institution for scholarly purposes, but it should follow the open access license of Creative Common CC BY-NC License.