AN ANALYSIS OF THE ACCOUNTING INFORMATION SYSTEM FOR CASH INFLOWS AND OUTFLOWS IN INPATIENT SERVICES AT PKU MUHAMMADIYAH GAMPING HOSPITAL

Cash management plays a vital role in the operation of hospitals, primarily due to the high liquidityassociated with cash and its susceptibility to mistakes and fraudulent activities. Consequently, a robustaccounting information system for managing cash receipts and disbursements is crucial for ensuring internalcontrols, financial responsibility, and operational viability. In the context of hospitals, inpatient servicesconstitute a significant revenue stream, underscoring the necessity for precise and dependable management ofcash inflows and outflows. This study seeks to evaluate the accounting information system concerning cashreceipts and disbursements specific to inpatient services at PKU Muhammadiyah Gamping Hospital.A descriptive qualitative methodology was employed for this research. Data collection involvedobservations, informal interviews, and analysis of documentation. Primary data were gathered from discussionswith the finance department head, treasurer, and cashier staff, while secondary data encompassed records fromcashiers, accounts receivable details, and procedures related to inpatient services. The data collected wereexamined using qualitative descriptive methods to gain comprehensive insights into how the cash receipt anddisbursement system operates.Findings indicate that the accounting information system governing cash receipts and disbursementswithin inpatient services at PKU Muhammadiyah Gamping Hospital has been implemented in an effective andsystematic manner. The system exhibits a distinct division of responsibilities across operational tasks,authorization processes, record-keeping duties, and cash custody functions. Cash receipts are underpinned bysufficient documentation along with appropriate recording practices; similarly, cash disbursements occur onlyfollowing proper authorization from designated individuals. Furthermore, significant cash disbursements areprocessed via bank transfers to enhance oversight and mitigate risks associated with potential misuse of funds.The research concludes that the accounting information system related to cash receipts anddisbursements for inpatient services at PKU Muhammadiyah Gamping Hospital aligns well with recognizedaccounting standards and internal control methodologies. This system facilitates effective management of cashresources while helping to reduce instances of errors and fraud. The insights gained from this study offervaluable implications for hospital administration aimed at reinforcing internal controls over financialtransactions while also contributing to existing literature on accounting information systems within healthcaresettings.