ANALISIS IMPLIKASI PENDING KLAIM BPJS TERHADAP KUALITAS PIUTANG DAN STABILITAS ARUS KAS PADA RSUD PASAR REBO

YASMIN DWI HANIFAH, . (2026) ANALISIS IMPLIKASI PENDING KLAIM BPJS TERHADAP KUALITAS PIUTANG DAN STABILITAS ARUS KAS PADA RSUD PASAR REBO. Diploma thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Pending klaim BPJS merupakan salah satu permasalahan yang dapat menunda penerimaan rumah sakit dan memengaruhi pengelolaan piutang serta arus kas operasional. Penelitian ini bertujuan untuk menganalisis implikasi pending klaim BPJS terhadap kualitas piutang dan stabilitas arus kas operasional pada RSUD Pasar Rebo selama periode 2022–2024. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus. Unit analisis dalam penelitian ini adalah RSUD Pasar Rebo, dengan informan yang terdiri atas Pemroses Mobilisasi Dana, Pengelola Akuntansi, dan Koordinator Satuan Pelaksana Akuntansi. Data diperoleh melalui wawancara, observasi, dan dokumentasi berupa laporan keuangan, laporan arus kas, daftar umur piutang, serta rekapitulasi klaim dan pending klaim BPJS. Teknik analisis data menggunakan model Miles dan Huberman melalui tahapan reduksi data, penyajian data, serta penarikan kesimpulan dan verifikasi. Hasil penelitian menunjukkan bahwa pending klaim terutama disebabkan oleh ketidaksesuaian kaidah koding, ketidaklengkapan administrasi, ketidaksesuaian standar pelayanan, kebutuhan konfirmasi medis, dan perubahan ketentuan verifikasi. Pending klaim memberikan implikasi prosedural dan temporal karena memperpanjang proses verifikasi, menunda penetapan nilai layak bayar, menggeser waktu pengakuan piutang dan penerimaan kas, serta dapat menimbulkan koreksi nilai klaim. Namun, pending klaim belum menurunkan kualitas piutang BPJS selama tahun 2022–2024 karena seluruh piutang masih berada dalam kelompok umur sampai dengan satu tahun dan dikategorikan lancar. Dari sisi arus kas, pending klaim menimbulkan tekanan sementara terhadap penerimaan dan pembayaran kewajiban operasional, terutama utang usaha, tetapi kegiatan pelayanan tetap dapat dipertahankan melalui penetapan prioritas pembayaran dan pengelolaan kas. Penelitian ini merekomendasikan penguatan koordinasi antarunit, peningkatan ketepatan koding dan kelengkapan dokumen, percepatan tindak lanjut klaim pending, serta pemantauan berkala atas umur piutang dan penerimaan kas. ***** Pending BPJS claims are a problem that may delay hospital receipts and affect the management of receivables and operating cash flows. This study aims to analyze the implications of pending BPJS claims for receivables quality and operating cash flow stability at Pasar Rebo Regional General Hospital during the 2022–2024 period. This study employed a qualitative approach with a case study design. The unit of analysis was RSUD Pasar Rebo, with informants consisting of the Fund Mobilization Officer, Accounting Officer, and Coordinator of the Accounting Implementation Unit. Data were collected through interviews, observations, and documentation, including financial statements, cash flow statements, accounts receivable aging schedules, and recapitulations of BPJS claims and pending claims. Data were analyzed using the Miles and Huberman model through data reduction, data presentation, conclusion drawing, and verification. The results show that pending claims were mainly caused by coding discrepancies, incomplete administrative documents, noncompliance with service standards, the need for medical confirmation, and changes in verification requirements. Pending claims had procedural and temporal implications because they prolonged the verification process, delayed the determination of eligible claim amounts, shifted the timing of receivables recognition and cash receipts, and potentially resulted in adjustments to claim values. However, pending claims did not reduce the quality of BPJS receivables during 2022–2024 because all receivables remained within the aging category of up to one year and were classified as current. Regarding cash flows, pending claims created temporary pressure on cash receipts and the payment of operating obligations, particularly trade payables. Nevertheless, hospital services could be maintained by prioritizing payments and managing available cash. This study recommends strengthening coordination among related units, improving coding accuracy and document completeness, accelerating the settlement of pending claims, and regularly monitoring receivables aging and cash receipts.

Item Type:	Thesis (Diploma)
Additional Information:	1). Prof. Dr. I Gusti Ketut Agung Ulupui, S.E., M.Si., Ak., CA. ; 2). Ellis Annisa, S.Pd., M.Acc.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Yasmin Dwi Hanifah .
Date Deposited:	24 Aug 2026 03:57
Last Modified:	24 Aug 2026 03:57
URI:	http://repository.unj.ac.id/id/eprint/73032

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