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SUMMARY

Revenue Accounting Procedures and System Model

at Surabaya Pura Raharja Maternity Hospital

Pura Raharja Maternity Hospital (PRMH) a specialty hospital for obstetrics and

gynecology began operationally in 1974 with 19 beds for mothers and 11 baby beds.

During its services, PRMH has a very simple recording method of revenue and

expenses. The issue of this study is to make a financial report compliant to Hospital

Accounting Guideline by the Ministry of Health’s Decree number 156 year 2003. The

purpose of this research is to formulate recommendations for procedures and system

model of PRMH outpatient, inpatient and pharmaceutical units with the Ministry of

Health’s guideline.

This is an operational research using observation and direct scrutinizing as

instruments, carried out from April 2011 until June 2011. Object research is PRMH

Finance Department and unit analysis is PRMH financial, nursing, and pharmaceutical

staff. Total unit analysis consists of 8 respondents from the Finance Department, 2

respondents from Nursing Department and 3 respondents from Pharmacy.

Research was initiated by first step i.e. identifying and arranging income

transaction such as the source of revenue, service types, and income transaction forms.

The second step would be to cash registry transaction list and analysis, control system,

assumption for future account code, and financial policy. In this research, several

groupings are done i.e. cash and credit outpatient income, cash and credit inpatient

income, and cash and credit pharmacy’s income. Operational income or direct revenue

and non-operational income or indirect revenue are also being studied.

To do identifying and arranging control, is by referring to PRMH organizational

structure with the job description of each working unit at the Finance Department i.e.

cashier, accounting, and debt. The study result showed that internal control had

succeeded in detaching the main task, function and authority of each working unit at

PRMH Finance Department.

To organize assumption account code or account list, is intended to find out the

how-to-do account number recording. Thus, these assumptions of account code serves

as the process of grouping transaction types at PRMH Finance Department. The study

result showed that writing assumption of account code was based on grouping, as

follows: code number 1 was for activa group, code number 2 was for debt group, code

number 3 was for capital group, code number 4 was for income group, and code number

5 was for cost.

The formulation of PRMH accounting policy has to represent prudent principle

as written in Financial Accounting Standard Statement (Pernyataan Standar Akutansi

Keuangan=PSAK). Should PSAK have not regulate the admittance, measurement and

presentation of a transaction, the researcher had to do formulate the accounting policy

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by presenting, measuring and admitting: the outpatient transaction for both cash and

credit, the inpatient transaction for both cash and credit and the pharmacy transaction

for both cash and credit.

Recommendations to PRMH management will be: 1) procedures and system

model of outpatient unit in cash; 2) procedures and system model of outpatient unit in

credit; 3) procedures and system model of inpatient unit in cash; 4) procedures and

system model of inpatient unit in credit; 5) procedures and system model of

pharmaceutical unit in cash; and 6) procedures and system model of pharmaceutical unit

in credit. Having these financial procedures and system model particularly for income,

will allow PRMH to validate it as the financial Standard Operating Procedure (SPO).