Analisis Akuntansi Pendapatan Rumah Sakit Melalui Pembayaran Asuransi Kesehatan Badan Penyelenggara Jaminan Sosial (BPJS)

This study aims to analyze hospital revenue accounting through Social Security Administering Body (BPJS) health insurance payments at Bengkalis Regional General Hospital (RSUD Bengkalis). The BPJS payment system used by the hospital is the Indonesia Case-Based Groups (INA-CBGs), a diagnosis package-based payment system that promotes efficiency and standardization of services, but often results in losses because the applied rates are lower than the actual cost of treatment.This study also discusses the management of BPJS revenue financial reports based on the Government Accounting Standards Statement (PSAP) with an accrual basis,where revenue is recognized when a claim is declared valid and receivables are recorded when payment has not been received. The effectiveness of BPJS claims at RSUD Bengkalis still faces obstacles such as late payments, document discrepancies,and less than optimal coordination with primary health facilities. The method used is qualitative research with data collection through interviews, observation, and documentation related to the claims process and financial reporting. The results show that the BPJS claims system at RSUD Bengkalis runs with structured procedures and the claim approval rate is quite high (±97%), although there are administrative obstacles that need to be addressed to improve the hospital's efficiency and cash flow. This research is expected to be input for strengthening claims administration management and revenue accounting information systems at Bengkalis Regional Hospital so that health services to BPJS participants run
optimally and sustainably.