DESAIN SISTEM INFORMASI AKUNTANSI PADA KLINIK GIGI KELUARGA RUMAH SAKIT PURl CINERE

Ellen A.M. Tuapattinaja, Prof. dr. Hari Kusnanto, MPH, DrPH

2008 | Tesis | S2 Ilmu Kesehatan Masyarakat

Latar Belakang: Sebagai bagian dari institusi pelayanan kesehatan, manajemen Klinik Gigi. Keluarga Rumah Sakit Puri Cinere menyadari pentingnya pengembangan sistem informasi, dalam hal ini Sistem informasi Akuntansi. Klinik Gigi Keluarga Rumah Sakit Puri Cinere diharapkan dapat memberikan pelaporan berdasarkan data faktual, yang memungkinkan pihak manajemen memantau perkembangan yang ada dan mengambil keputusan-keputusan manejerial yang tepat. Dibutuhkan evaluasi prosedur penanganan administrasi keuangan yang dilakukan saat ini, sehingga dapat dilakukan tindakan yang terarah pada perbaikan ataupun merancang suatu sistem yang baru untuk menyempurnakan sistem yang sudah dijalankan. Metode: Studi kasus melalui wawancara (open-ended) dari sejumlah responden (10 dokter,3 perawat dan 2 petugas administrasi) sebagai data primer serta dokumentasi dan observasi. Data yang terkumpul akan di olah dan disajikan dengan analisis deskritif. Hasil: Prosedur pencatatan keuangan Klinik Gigi Keluarga dilakukan secara terpisah, tidak kontinyu, kapabilitas terbatas dan ke~a rangkap, tidak tersedia informasi yang memadai mengenai aset, pemakaian asset dan utang dan piutang, serta hanya difokuskan pada aliran kas semata (cash flow basis). Meskipun prosedur penanganan administrasi keuangan atau manajemen akuntansi telah diupayakan untuk dilakukan secara mudah dan sederhana, namun belum mencapai tingkat yang optimal dalam konteks standar akuntansi. Kesimpulan: Prosedur pelayanan administrasi keuangan yang diterapkan beserta kelengkapan prasarana, sarana, dan sumber daya manusia yang tersedia saat ini di Klinik Gigi Keluarga Rumah Sakit Puri Cinere, relatif cukup memadai, namun diperkirakan akan menghadapi persoalan apabila skala kegiatan pelayanan klinik mengalami peningkatan di masa-masa mendatang. Guna mengatasi berbagai persoalan menyangkut administrasi keuangan serta sekaligus mengantisipasi perkembangan kegiatannya, maka bagi manajemen disarankan untuk melakukan pengembangan Sistem lnformasi Akuntansi. Kata kunci: Sistem lnformasi Akuntansi, merancang, studi kasus, Klinik Gigi

Background: As part of health service institution the management of family dental clinic of Puri Cinere Hospital is aware of the importance of information system development, especially accounting information system. Family dental cli nic of Puri Cinere Hospital is expected to be able to provide reports based on factual data which enable the management to monitor current development and make accurate managerial decisions. It is necessary to evaluate the present financial administration procedures in order that systematic action can be carried out to improve and design a new system that can optimize the present system. Objective: To evaluate and analyze financial data system and administration procedure at family dental clinic of Puri Cinere Hospital and design accounting information system which is relevant to the need to optimize management decision making and health service performance of family dental clinic of Puri Cinere Hospital. · Method: This was a case study carried out through open ended interview with respondents consisting of 10 doctors, 3 nurses and 2 administrative staff as primary data and document as well as observation. Data were processed. and presented in descriptive analyses. Result: The procedure of financial reporting at family dental clinic was carried out separately, non continuously, at limited capacity and dual responsibilities, not supported with sufficient information on asset, use of asset and debit and credit, and was only focused on cash flow. Although the procedure of financial administration or accounting management had been made easy and simple, it had not reached the ideal situation in the context of accounting standard. Conclusion: The procedure of financial administration service presently implemented, facilities and human resources available at family dental clinic of Puri Cinere Hospital were relatively well sufficed. However, it was predicted there would be problems if the quantity of clinical service activities increased in the future. To overcome problems related to financial administration and to anticipate activity development it was suggested that the management develop accounting information system according to the standards accounting practice. Keywords: accounting information system, dental cl inic, system design, financial management

Kata Kunci : Sistem lnformasi Akuntansi, merancang, studi kasus, Klinik Gigi