Implementasi Sistem Informasi Akuntansi Piutang Pada Layanan Kesehatan Pada Rumah Sakit Hermina Purwokerto

Abstract

Accounting Information Systems (AIS) play an important role in supporting financial transaction management in hospitals, particularly in managing receivables arising from patients covered by third parties such as the National Health Insurance (BPJS) and private insurance companies. Hospital receivables have a relatively complex process because the recognition, billing, and settlement of receivables involve various departments, documents, information systems, and external parties The receivables management process is supported by an integrated information system. Prior to the end of October 2025, the hospital used HINAI and Oracle, while after the system transition, Afya and Dynamix were implemented. The receivables management process includes patient registration, verification of the guarantor, document completeness checking, data recapitulation, submission of claims to guarantors, recording of receivables, and recording of receivable settlements. The implementation of the Accounting Information System provides benefits in terms of data integration, reduction of repetitive data entry, and the provision of more structured financial information. However, the new system involves more detailed procedures, resulting in a relatively longer processing time compared with the previous system