Skripsi
TINJAUAN PROSES ADMINISTRASI PENERIMAAN KAS PADA RSUD GANDUS PALEMBANG
In carrying out its operational activities, the hospital does not only focus on medical services, but is also able to manage administration and finance effectively and efficiently. The purpose of this observation is to find out and observe the patient cash receipt administration process implemented at Gandus Palembang Regional Hospital. The results of the observation show that the patient cash receipt administration process at Gandus Palembang Regional Hospital consists of several stages, namely patient registration, billing process, payment process at the cashier, to archiving proof of cash receipt by the administration department. Furthermore, the journal recording used in recording cash receipts from General Services, is debited as cash and credited as Medical service revenue. Meanwhile, for BPJS patients, is debited as BPJS receivables and credited as Medical service revenues and when claims are paid by BPJS, is debited as cash and credited as BPJS receivables. Keywords: cash receipt administration and financial reporting at Gandus Regional General Hospital, Palembang.
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