ANALYSIS OF THE ACCOUNTING INFORMATION SYSTEM (AIS) REGARDING CASH RECEIPTS AND INSURANCE RECEIVABLES FROM OUTPATIENTS AT A HOSPITAL (A CASE STUDY AT SANTA CLARA HOSPITAL, MADIUN)

Angellia Novita Widjaja, Anny Widiasmara, Moh. Ubaidillah

Abstract


This study aims to analyze the implementation of the Accounting Information System (AIS) regarding cash receipts and the management of outpatient insurance receivables in a hospital setting. The AIS plays a crucial role in ensuring the accurate and timely recording, processing, and presentation of financial information, thereby supporting internal control and operational efficiency. A descriptive qualitative approach was employed, with data collected through observation, in-depth interviews, and document analysis. Informants included cashier, billing, and collections staff directly involved in managing transactions and insurance receivables. Data analysis followed the Miles and Huberman model, comprising data reduction, data display, and conclusion drawing and verification. The results indicate that the AIS is utilized throughout the entire process—from patient registration, transaction recording, and claim submission to the settlement of receivables. However, obstacles remain, such as delays in claim payments, data discrepancies between units, and lengthy document verification processes. Overall, the implementation of the AIS enhances recording accuracy, strengthens internal control, accelerates financial reporting, and supports inter-departmental coordination. Improved system integration and coordination are necessary to further enhance the effectiveness and efficiency of insurance receivable management.

Keywords: Accounting Information System, cash receipts, insurance receivables, outpatients, hospital.


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