Analisis Saldo Piutang Pasien Jaminan di Rumah Sakit Port Medical Center

Dian Kusumawardhani, Prastuti Soewondo

Research output: Contribution to journalArticlepeer-review


Account receivables is the biggest current assets in health organization including hospitals and will influence investation fund management. Failure in account receivables management will confound the cash flow and operational activities. The purpose of this study is to know the causes of high account receivables of patients insured by third party. This operational research used direct observations and documents review regarding the management process of the insured patient account receivables at the stage of admission, charge capture, account billing, collecting and account writing off. An in-depth interview was conducted to the involved persons and officers. The result of the study shows that the current credit policy prevails at PMC hospital seems to be linient since no credit standard or credit terms given before colaboration. Discount, payment period and sanctions are included in the agreement but not effective. There are efforts for claiming, but it has not been done optimally. There is no procedure that can be used in collecting account if there were delay. There is a shortage of staff on the account arrangement and overlapped tasks of staff at central opname. The only available standard operating procedure was at the stage of charge capture. Although the completion process has used on line billing system, to simplify the task, it still needs high accuracy to get accurate data. The highest claim goes to the state owned company. The highest account receivable also goes to the state owned company. From four health insurance companies, Jamsostek has the lowest payment percentage. It is also found that the length of the collecting process is 20 days for state owned companies, public
companies and insurance companies and 60 days for Jamsostek. The length of billing process and account receivable days for Jamsostek was the longest.
Original languageIndonesian
Pages (from-to)118-125
JournalKesmas: National Public Health Journal
Issue number3
Publication statusPublished - Dec 2008

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