The beginning of 2020 was a very turbulent period in all corners of the world where the covid-19 virus outbreak that emerged at the end of 2019, spread rapidly to all corners of the world which resulted in a global pandemic. The number of positive confirmed cases that continue to grow every day not only affects health issues around the world but also spreads to the world economic sector.

 

The hospital is an organization that plays a very important role in handling the covid-19 pandemic, starting to experience a decline in operations and even income from hospitals as a result of the increasing burden on hospitals in handling positive confirmed covid-19 patients, which continues to increase every day. This decline was also caused by a decrease in the number of visits from non covid- 19 patients to hospitals, both inpatients and outpatients.

 

The decrease in the level of income from the hospital will have an impact on cash flow. The reduced level of income from hospitals will add to the increasing number of operating expenses from hospitals in the midst of this pandemic condition, which can threaten the survival of hospitals if this condition continues in the future.

 

In response to the covid-19 pandemic, the Indonesian government has budgeted funds from the APBN for the handling of covid-19 patients. Systematically, the funds from the APBN will be given to hospitals as payment for the provision of services that have been provided to covid-19 patients, which will be disbursed at the end of the year. the treatment period, while the burden of treating covid-19 patients will be borne first by the hospital (reimbursement system) which in terms of revenue recognition by the hospital for government APBN funds is similar to the systematization of accrual-based payment recognition by third parties such as through BPJS health, health insurance, and other health insurance.

 

Another problem in its application in the field, hospitals in Indonesia have several issues in the management and recognition of their revenues. This problem is influenced by 3 main factors, namely: hospital policies, inadequate human resources (HR), and unsupported information systems.

 

These factors themselves can directly become one of the obstacles for hospitals, especially in terms of revenue recognition related to the handling of covid-19 patients in the case of payments from the government budget to hospitals that are made on a reimbursement basis, which can result in information that can be shared between hospitals and hospitals. government is concerned with the systematic payment and recognition of its revenues.

 

To handle this problem, the government and the hospital community can conduct more thorough socialization related to the regulation of the hospital, especially in the field of accounting, there is a change in services from hospitals that turn to digital, overhauling/modifying the operating system of the hospital so that it is expected to reduce the gap between hospitals so that it can be aligned in the future.

 

ekonomi keuangan accounting akuntansi

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