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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 Healths 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
Healths 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 pharmacys 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).