HOSPITAL DEBTS AND RECEIVABLES MANAGEMENT BASED ON HOSPITAL FINANCIAL REPORTS OF DEBT AND RECEIVABLE IN JKN ERA: A CASE STUDY RS ABC

Zainab Hanifah, Indra Bastian

Abstract


Background: Information about debts and receivables became the main focus of hospital financial reports, especially in the JKN era. Late payment of BPJS Kesehatan, the negative difference between hospital rates and INA-CBGs that is too large, and audit findings by the financial audit agency have created asymmetric information between management and stakeholders. There is a need to further develop optional financial reports to help improve accounts payable and accounts receivable management. A detailed debts report and receivables report that can describe the actual financial condition of the hospital.

Objective: This research aims to prepare a complete, transparent, and accountable debts and receivables report.

Method: This study is a descriptive case study at ABC Hospital. The collection of data through interviews and questionnaires to see the acceptance of stakeholders on the draft reports of accounts payable and accounts receivable. Qualitative data analysis is based on the financial statements of ABC Hospital developed into debt report and receivable report based on generally accepted accounting principles.

Result and discussion: The debt report simulation presents disclosure of debt information with details of the source of debt accounts, aging of debt, and terms of debt. The receivables report simulation presents disclosure of accounts receivable with details of accounts receivable source, aging of accounts receivable, provisions for uncollectible accounts, and uncollectible value. Debt report and receivable report disclose information on accounts payable and account receivable in a comprehensive manner. Conclusion and recommendation: Debt report and receivable report can be developed into additional reports beyond the standard financial statements as an effort to supervise and improve hospital accounts payable and accounts receivable management.

Key words: debt report, receivable report, accounts payable and accounts receivable management


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DOI: https://doi.org/10.31326/.v2i2.789

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