Evaluation of accounts receivable billing system inpatients and implementation of the National Health Insurance Program (JKN) Cancer Hospital Dharmais
ABSTRACT: Background: In a hospital, the largest source of revenue came from inpatients. One thing that is specific to the healthcare industry (hospital) is receivable patient (patient accounts receivable) is the largest part of the wealth-current (current assets), so that the management of receivables inpatients is the most important factor in the operation of the hospital. If there are problems in the management of receivables will interfere and affect the hospital cash flow, can impede the operations of hospitals that could have an impact on service quality and ultimately will reduce hospital revenue. Accounts receivable management efficiently and effectively is a wise move on the part of hospital management in helping to make quick decisions and precise. This will have an impact also on the implementation of the National Health Insurance program (JKN) launched by the government since the beginning of 2014. Objectives: This study was conducted to determine the evaluation of accounts receivable billing system inpatients and program implementation JKN Dharmais Cancer Hospital. Method: The design of the study is qualitative research with case study approach (case studies). The study was conducted at the Cancer Hospital Dharmais with research subjects are officials and executive staff directly involved in the system of administration, finance and accounts receivable in Dharmais Cancer Hospital. The method used is direct observation, in-depth interviews and document review. Results and Discussion: The results showed that the management of accounts receivable is not optimal due to the lack of a functioning system of supervision and control, the limited number of personnel manager of accounts receivable as well as some of the factors supporting others such as the lack of adequate information systems, charging completeness medical resumes and not sanctions for companies underwriters do payment overdue. Implementation of JKN for 2014 indicate that the completion time of filing still requires a long time, the bill can not be terklaim still a lot of information systems that are not yet fully support the activities, there is a negative difference large enough to be a subsidy for the hospital as well as the problem of writing a resume medical not timely. Conclusions and Suggestions: Several factors cause has not been optimal management of accounts receivable, among others, the systems and procedures that exist today where the functions of supervision and control is not running optimally, the availability of human resources, coordination between work units and support of information systems is not adequate. JKN problems related to program implementation is still found mainly filing claims still takes a long time for its completion. Negative difference amounted to 40.74%, the subsidy burden on the patient's Cancer Hospital Dharmais JKN program will become a very important issue because it affects the earnings and cashflow Dharmais Cancer Hospital. From this study it is suggested that perform a variety of improvements in receivables management efforts such as increasing surveillance and control as well as the support of adequate information systems. In the implementation of the program suggested that JKN have the same perception and commitment, improve efficiency and pursue negotiations on issues that arise in the tariff increment financing JKN program.
ABSTRACT: Background: In a hospital, the largest source of revenue came from inpatients. One thing that is specific to the healthcare industry (hospital) is receivable patient (patient accounts receivable) is the largest part of the wealth-current (current assets), so that the management of receivables inpatients is the most important factor in the operation of the hospital. If there are problems in the management of receivables will interfere and affect the hospital cash flow, can impede the operations of hospitals that could have an impact on service quality and ultimately will reduce hospital revenue. Accounts receivable management efficiently and effectively is a wise move on the part of hospital management in helping to make quick decisions and precise. This will have an impact also on the implementation of the National Health Insurance program (JKN) launched by the government since the beginning of 2014. Objectives: This study was conducted to determine the evaluation of accounts receivable billing system inpatients and program implementation JKN Dharmais Cancer Hospital. Method: The design of the study is qualitative research with case study approach (case studies). The study was conducted at the Cancer Hospital Dharmais with research subjects are officials and executive staff directly involved in the system of administration, finance and accounts receivable in Dharmais Cancer Hospital. The method used is direct observation, in-depth interviews and document review. Results and Discussion: The results showed that the management of accounts receivable is not optimal due to the lack of a functioning system of supervision and control, the limited number of personnel manager of accounts receivable as well as some of the factors supporting others such as the lack of adequate information systems, charging completeness medical resumes and not sanctions for companies underwriters do payment overdue. Implementation of JKN for 2014 indicate that the completion time of filing still requires a long time, the bill can not be terklaim still a lot of information systems that are not yet fully support the activities, there is a negative difference large enough to be a subsidy for the hospital as well as the problem of writing a resume medical not timely. Conclusions and Suggestions: Several factors cause has not been optimal management of accounts receivable, among others, the systems and procedures that exist today where the functions of supervision and control is not running optimally, the availability of human resources, coordination between work units and support of information systems is not adequate. JKN problems related to program implementation is still found mainly filing claims still takes a long time for its completion. Negative difference amounted to 40.74%, the subsidy burden on the patient's Cancer Hospital Dharmais JKN program will become a very important issue because it affects the earnings and cashflow Dharmais Cancer Hospital. From this study it is suggested that perform a variety of improvements in receivables management efforts such as increasing surveillance and control as well as the support of adequate information systems. In the implementation of the program suggested that JKN have the same perception and commitment, improve efficiency and pursue negotiations on issues that arise in the tariff increment financing JKN program.
