Mekanisme Pencatatan Dana Bpjs Dalam Laporan Keuangan Rumah Sakit Wijaya Kusuma Lumajang Tinjauan Psak No. 45

Studi Kasus Pada Rumah Sakit Wijaya Kusuma Lumajang

  • Faillah Tri Utami STIE Widya Gama Lumajang
  • Neny Tri Indrianasari STIE Widya Gama Lumajang
  • Khoirul Ifa STIE Widya Gama Lumajang


The main problem of this research is the existence of a cooperative relationship between the BPJS and the hospital. The collaboration relationship is expected to improve the quality of hospital services, to find out that hospitals are of high quality or not what is seen is in terms of service and financial reporting. This study was conducted to determine the mechanism for recording BPJS funds in financial statements at Wijaya Kusuma Lumajang Hospital.

This type of research method is classified as descriptive qualitative research methods, while the data source of this study is the financial statements of Wijaya Kusuma Lumajang Hospital, then the data collection method used is case studies and interviews then management techniques and data analysis is done through two stages of data analysis during collection data and data analysis after data collection.

The results of this study indicate that the mechanism for recording BPJS funds is in accordance with PSAK No. 45 and in making financial reports Wijaya Kusuma Hospital has referred to PSAK No. 45. The difference found in this study is the difference in the mention of terms