EFFECT OF BPJS (Social Insurance Administration Organization) RECEIVABLES MANAGEMENT AND INACTION OF BPJS CLAIM REPAYMENT ON PRIVATE HOSPITAL FINANCIAL FUNDS FLOW IN SURAKARTA

Maya Widyana Dewi, Angga Febriawan Saputra

Abstract


This study aims to examine the effect of BPJS (Social Insurance Administration Organization) receivable management, and the inaction of BPJS (Social Insurance Administration Organization) claim repayment, on private hospitals funds flow in Surakarta. The independent variable used is BPJS receivable management, the disbursement of payment of BPJS (Social Insurance Administration Organization) claims and the dependent variable is the flow of financial funds of private hospitals. The population in this study is a private hospital in collaboration with BPJS (Social Insurance Administration Organization) in Surakarta City. Samples were taken by purposive sampling method. The data analysis was performed using multiple linear regression, t test, F, and R2. Based on the results of the classical assimilation test analysis shows that this study is normally distributed and there is no multicollinearity, autocorrelation and heteroscedasticity in the regression model. The results of multiple linear coefficient equation Y = -3,551 + 1,019X1 + 4,018X2 + e. The results of the t test show that the BPJS (Social Insurance Administration Organization) receivable management variables and the inaction in repayment of BPJS claims partially have a significant effect on the flow of financial funds of private hospitals in Surakarta. And the F test results show that BPJS (Social Insurance Administration Organization) accounts receivable management variables and the repayment inaction of BPJS claims simultaneously affect the financial flow of private hospitals in Surakarta. Whereas, the R2 test results (determination coefficient) obtained R Square value of 0.990, which means that BPJS accounts receivable management variables and inactions in paying BPJS claims contribute 99% to the private Hospital financial flow funds, while the remaining 1% is influenced by other variables not examined in this research.

Keywords : BPJS receivable management, repayment inaction of BPJS claims, and the financial funds flow of private hospitals.

Full Text:

PDF

References


Abdullah, Muhammad Syam. 2014. "Teori,Konsep,dan Aplikasi Akuntansi Sektor Publik, dari Anggaran Hingga Laporan Keuangan, dari Pemerintah Hingga Tempat Ibadah”. Edisi2.Jakarta: Penerbit Salemba Empat.

Akbar, Rusdi. 2004. Pengantar Akuntansi. Yogyakarta : UPP AMP YKPN.

Anonim. 2013. Peraturan Presiden No. 12/2013 Tentang Jaminan Kesehatan Nasional, Roadmap

Jaminan Kesehatan Nasional.

Anonim. 2014. Peraturan Menteri Kesehatan (Permenkes) No.28 tahun 2014 tentang Pedoman

Pelaksanaan Program Jaminan Kesehatan Nasional.

E.A, Sani. 2000. ”Analisis Manajemen Piutang pasien rawat inap jaminan pihak ketiga di Rumah Sakit Haji Jakarta, Tahun 2000". Tesis, Universitas Indonesia.

Ikatan Akuntan Indonesia. 2004. Pernyataan Standar Akuntansi Keuangan (PSAK). Jakarta: Penerbit Salemba Empat.

Muhammad. A Amil. 2017. "Mekanisme Pencatatan Dana BPJS Dalam Laporan Keuangan

Rumah Sakit Umum Sinjai". Tesis, Universitas Islam Negeri Alauddin, Makasar, Indonesia.

Nur, A Sharfina. 2016. "Analisis Pengelolaan Piutang BPJS Kesehatan di RSUD Nganjuk”.

Tesis, Universitas Airlangga, Surabaya, Indonesia.

Peraturan Menteri Kesehatan Republik Indonesia No.1204/Menkes/SK/X/2004 tentang

Persyaratan Kesehatan Lingkungan Rumah Sakit.

Peraturan Presiden No. 12.Tahun 2013 pasal 42.Kendali Mutu dan Biaya penyelenggaraan Jaminan Kesehatan. Jakarta: Presiden Republik Indonesia. Hal: 35. Peraturan Presiden No.111 tahun 2013 Tentang Perubahan Atas Peraturan Presiden No. 12 tentang Jaminan Kesehatan.

Pohan, Imbalo S. 2007. Jaminan Mutu Layanan Kesehatan. Jakarta: Penerbit EGC.

Raymanel, Fretta. 2012. "analisis manajemen piutang pasien rawat inap Jaminan Asuransi di

Rumah Sakit XYZ tahun 2012". Tesis, Universitas Indonesia.

Undang Undang 40 tahun 2004 dan Undang Undang 24 tahun 2011, Tentang Program Kesehatan.




DOI: http://dx.doi.org/10.29040/ijebar.v2i3.308

Refbacks

  • There are currently no refbacks.


International Journal of Economics, Business and Accounting Research (IJEBAR), E-ISSN 2454-1362

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.