ACCOUNTING INFORMATION SYSTEM RELATED TO THE REVENUE CYCLE IN HEALTHCARE AND PHARMACEUTICAL SECTOR

Abstract

Clinics are one of the main health services besides hospitals needed by the community. Converting the services provided into revenue required to meet expenses is a basic requirement of any business or service organization. There are many internal and external pressures that will impact a business's ability to survive and will differ depending on the type of organization. In managing profit-oriented private clinics, they must have an appropriate and fast revenue cycle. Syifa Clinic is one of the health companies that was established in the city of Medan. Syifa Clinic focuses on providing optimal services to patients, every employee is trained to improve their ability to provide good service. In this study, the authors used the literature study method related to the income cycle theory which was then compared with the interview, observation, and documentation methods related to the implementation of procedures in the object of writing. Based on the results of the author's review, the authors conclude that the implementation of the Medan Syifa Clinic procedures has carried out the income cycle accounting information system procedures although there are still differences in terms due to differences in the main tasks and functions of the hospital and there are activities that are less efficient.