Danang Satrio, Didha Putri Citradika, Rika Adriyana


Health institutions face various challenges, such as changes in the behavior of the hospital community and patients, the use of technology in the socialization and marketing of hospital products, changes in service processes, and changes in leadership styles. Therefore, modifications and changes to the system and policies of health institutions are needed by utilizing information technology. One application of information systems that play an important role in operational activities is the Accounting Information System. This study shows the role of accounting information systems in public services in hospitals, is adequate and plays a role in increasing internal control over hospital revenues. There is already a clear separation of functions between operational functions, receiving and storing functions and recording and reporting functions. Internal revenue control that has been implemented is effective and efficient in accordance with the elements of the internal control system except for risk assessment and monitoring that still needs attention. This study uses descriptive research that aims to describe or accurately describe the nature or something that is happening and taking place related to the role of accounting information systems in public services in hospitals.

Keywords: Accounting Information System, Internal Control of Revenue, Regional Public Hospital, Pandemic Covid 19

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