The Analysis of Receivable Management of Outpatient and Inpatient towards Non BPJS Insurance Guarantee Patient at ABC Hospital


  • Endah Tri Wahyuningtyas Universitas Nahdlatul Ulama Surabaya
  • Hidayatul Khusnah Universitas Nahdlatul Ulama Surabaya
  • M Harianto Universitas Nahdlatul Ulama Surabaya


Receivables Management, Cooperation Agreement, Policy and SOP


The management of account receivables is a key aspect in hospital management that needs special
attention and professional handling due to the inherent potential problems of uncollectible receivables. Therefore
an effective account receivable management becomes of utmost importance in the financial management of ABC
hospital in order to achieve targets. The purpose of this research is to obtain solutions and propose a more
effective account receivable management for the hospital’s insurance non BPJS receivables to enable the
achievement of financial targets. This research uses a qualitative approach with problem-solving orientation. To
reach the objectives, the research was conducted by method triangulation using direct observations, as well as
real data analyses. The results show that the target that is not achieved due to the lack of effective management
of accounts receivable, so that the results of research findings of insurance payments are not in accordance with
the cooperation agreement. At the end of this study it is advisable to complete all the required work procedures
in accordance with the proposed researcher.


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How to Cite

Wahyuningtyas, E. T. ., Khusnah, H. ., & Harianto, M. . (2020). The Analysis of Receivable Management of Outpatient and Inpatient towards Non BPJS Insurance Guarantee Patient at ABC Hospital. PROCEEDING SURABAYA INTERNATIONAL HEALTH CONFERENCE 2019, 1(1), 244–252. Retrieved from