EVALUATION OF ACCOUNTS RECEIVABLE INFORMATION SYSTEM IN TRANSACTION SALES OF SERVICE TO INCREASE PT SILOAM INTERNATIONAL HOSPITALS TBK REGION OF KEBON JERUK (EVALUASI SISTEM INFORMASI AKUNTANSI PIUTANG DALAM TRANSAKSI PENJUALAN JASA GUNA MENINGKATKAN EFEKTIVITAS PADA PT SILOAM INTERNATIONAL HOSPITALS TBK UNIT KEBON JERUK

Abstract

The purpose of this study aims to evaluate the accounting informationsystem in intern control of credit service sales transaction  in order  to increase  the effectiveness of PT Siloam International Hospitals Tbk Unit Kebon Jeruk. This study uses qualitative methods.the results  or  the analysis of this study are that the accounting information control system in PT Siloam  International  Hospitals Tbk Unit Kebon Jeruk is still in accordance with the SOP (Standard Operational Procedure), because the billing confirmation has not been completed with the insurance company according  to  the due date of the billing. So this results in the opening of uncollectible  accounts from  insurance  companies and results in disruption of the cash flow of PT Siloam International Hospitals Tbk Unit Kebon Jeruk. Evaluation of revice sales transactions of PT Siloam International Hospitals Tbk Unit Kebon Jeruk is a division of functional responsibilities and a system that is firmly authorized to momply with the established sop (Standard Operational Proedure). Effectiveness of control of PT Siloam International Hospitals Tbk Unit Kebon Jeruk can be applied by establishing regulations on insurance companies that exceed the due date of payment.