ABSTRAK Nama : Ni Wayan Kesumawati Program Studi : Kajian Administrasi Rumah Sakit Judul : Analisis Piutang Pada Pasien Rawat Inap Jaminan Kesehatan di Rumah Sakit Umum Famili Husada Periode 2015-2016 Pergeseran skema pembayaran biaya kesehatan ke rumah sakit telah bergeser dari majoritas biaya sendiri dibayar tunai ke pembayaran melalui pihak penyelenggara jaminan kesehatan, yang menyebabkan rumah sakit harus mengelola piutang dengan baik karena penerimaan pendapatan rumah sakit dibayar non-tunai. Keterlambatan pembayaran piutang dan atau kegagalan pengelolaan piutang dapat mempengaruhi posisi arus kas, yang kalau ini berlanjut mengakibatkan terganggunya kegiatan operasional rumah sakit. Tujuan penelitian ini untuk mengetahui posisi gambaran piutang pada pasien jaminan kesehatan di RSU Famili Husada periode tahun 2015 – 2016 dimana rumah sakit telah memutuskan untuk melayani pasien BPJS Kesehatan. Selain itu perlu juga diketahui jumlah piutang dan kebijakan pemberian kredit yang ada agar dapat dijadikan masukan untuk perbaikan manajemen kedepan. Penelitian ini menggunakan metode penelitian deskriptif kualitatif dengan melibatkan seluruh pegawai yang bekerja di bagian keuangan, kasir, front office dan manajemen, sebanyak 14 orang sebagai informan. Data dikumpulkan dengan teknik wawancara mendalam dan observasi partisipan, kemudian dianalisis menggunakan content analysis. Hasilnya menunjukkan bahwa terdapat peningkatan saldo piutang pasien rawat inap pasien jaminan kesehatan pada tahun 2015 – 2016  terutama untuk pasien JKN yaitu dari sebasar 17% meningkat menjadi 30,66%, sedangkan rata – rata persentase pembayaran piutangnya sebesar 45% yang artinya pembayaran piutang dari pasien BPJS Kesehatan belum lancar sehingga bila ini tidak dikelola dengan baik akan menimbulkan terganggunya arus kas dan akhirnya kegiatan opreasional rumah sakit pun terganggu.  Kesimpulan yang dapat diambil bahwa seiring dengan terjadinya peningkatan jumlah piutang rumah sakit terdapat ketebatasan secara kuantitas maupun kualitas dari sumber daya manusia dalam pengelolaan piutang; belum ada standar prosedur operasional yang mengatur secara khusus tentang pemberian kredit dan kebijakan pengumpulan piutang. Berdasarkan hasil penelitian ini, disarankan agar melakukan evaluasi terhadap kebijakan pemberian kredit dan penagihan piutang yang berlaku, evaluasi beban kerja petugas pengelola piutang dan lakukan pelatihan – pelatihan khusus di bidangnya, serta lakukan pendekatan pada pihak debitur. Kata Kunci: Jaminan Kesehatan, Piutang

ABSTRACT Name : Ni Wayan Kesumawati Study Program : Hospital Administration Title : Accounts Receivable Analysis In Inpatient Patients Health Insurance at Famili Husada Public Hospital Period 2015-2016 The shift in health-care payment schemes to hospitals has shifted from the majorities of their own expenses paid in cash to payments through health insurance providers, which causes hospitals to manage receivables well because hospital revenue is paid non-cash. Delinquent receivables and / or failure of receivables management may affect cash flow position, which if this continues to result in disruption of hospital operations. The purpose of this study is to know the position of the description of receivables in health insurance patients at RSU Famili Husada period 2015 - 2016 where the hospital has decided to serve the patient BPJS Health. In addition, it is also necessary to know the amount of receivables and lending policies available to be used as input for future management improvement. This research uses qualitative descriptive research method by involving all employees who work in finance, cashier, front office and management, as many as 14 people as informant. Data were collected by in-depth interview technique and participant observation, then analyzed using content analysis. The results show that there is an increase in the balance of accounts receivable of patient in health care patient in 2015 - 2016 especially for JKN patient that is from sebasar 17% increase to 30,66%, whereas the average of payment percentage of receivable equal to 45% which mean payment of receivable from patient BPJS Health has not been smoothly so that if it is not managed properly will cause disruption of cash flow and finally hospital operational activities were disrupted. The conclusion can be made that in line with the increase of the number of hospital receivables there are limitations in quantity and quality of human resources in the management of receivables; there is no standard operating procedure that specifically regulates the provision of credit and collection policy of receivables. Based on the result of this research, it is suggested to evaluate the crediting policy and receivable billing, evaluation of workload of receivable management officer and do special training in the field, and approach the debtor. Keywords: Health Insurance, Accounts Receivable

Dengan masuknya globalisasi ke Indonesia informasi dapat mudah diperoleh. Perusahaan asuransi mempromosikan produknya secara cepat, membuat masyarakat mengetahui pentingnya pelayanan kesehatan. Karyawan mengharapkan perusahaannya memberikan ketenangan dan kemudahan dalam mendapatkan pelayanan kesehatan. Untuk itu RSPAD Gatot Soebroto bekerja sama dengan pihak ke tiga memberikan pelayanan kesehatan. Dengan adanya kerjasama ini rumah sakit mempunyai piutang yang harus dikelola secara baik. Piutang pasien rawat inap dengan jaminan pihak ke tiga di Pavilyun Kartika RSPAD Gatot Soebroto per 30 Juni 2002 mencapai Rp.3.648.374.261,-(tiga milyar enam ratus empat puluh delapan juta tiga ratus tujuh puluh empat ribu dua ratus enam puluh satu rupiah). Dari penelitian yang dilakukan dengan_kerangka konsep input, proses dan output berdasarkan data primer dan data sekunder diperoleh data bahwa banyak piutang pasien yang sudah dibayar namun belum dibukukan, sehingga rekening piutang pasien belum ditutup. Berdasarkan uraian kondisi tersebut diatas dapat disimpulkan bahwa sesungguhnya piutang pasien rawat inap dengan jaminan pihak ke tiga di Pavilyun Kartika RSPAD Gatot Soebroto per 30 Juni 2002 tidak mencapai Rp.3.648.374.261,-. Hal ini disebabkan oleh lemahnya fungsi monitoring adrninistrasi keuangan khususnya pencatatan piutang. Selanjutnya disarankan agar fungsi monitoring terhadap sistem pencatatan piutang dapat lebih ditingkatkan. Daftar Pustaka : 21 (1979 - 2001)

Management Analysis for Account Receivables of day in patient under third parties guarantee in "Paviliun Kartika RSPAD Gatot Soebroto" for the period of 30"' June 2001 until 30"` June 2002 The globalization era is coming to Indonesia, information are coming faster, Insurance companies promote their products rapidly, educate the people how important is medical care. People are more conscious about medical service and now can afford health insurance. Employees demand their companies to facilitate them a better medical assistance. Therefore, in order to accommodate all the above trends, Pavilyun Kartika RSPAD Gatot Soebroto try to give a better service, by working together with insurance companies and institutions. By working together with them Pavilyun Kartika RSPAD Gatot Soebroto give a more convenience way for their patients to receive medical assistance. As the result, the hospital has account receivable that has to be taken care accurately. The account receivables under third parties guaranteed until 30th June 2002 amounted to Rp3, 648,374,261. (Three billion six hundred and forty eight million three hundreds seventy-four thousands two hundred and sixty one rupias). Based on our analysis using input skeleton concept, process and output based on prime data and secondary data, concluded that there were a lot of patient accounts that were not yet booked even though that the account has been paid, resulting on an unclosed accounts which gave a high account receivables. In conclusion, actually the account receivable in Pavilyun Kartika RSPAD Gatot Soebroto per 30th June 2002 was not as high as Rp 3,648,374,261.00. This was the result from lack of financial administration control on account receivables. Finally, we advice that the hospital have to have had a better system on monitoring and controlling the account receivables.