ANALISIS SISTEM PENGELOLAAN DAN KINERJA PIUTANG JASA PELAYANAN BPJS TERHADAP OPTIMALISASI ARUS KAS PADA RUMAH SAKIT UMUM UNIVERSITAS MUHAMMADIYAH MALANG

ABSTRACT
The purpose of this research is to analyze how the management system and performance of BPJS service receivables affect cash flow optimization and the causes of BPJS receivable status at the Muhammadiyah University of Malang General Hospital. This study employs a descriptive qualitative method with a case study approach. Data collection techniques include interviews and documentation. Data analysis is based on the stages of receivable occurrence, namely planning, patient admission, patient care, and the receivable collection phase, as well as the BPJS receivables turnover ratio that impacts cash flow. The results of this research indicate that the management system of BPJS service receivables and its performance in relation to cash flow at Muhammadiyah University of Malang General Hospital are still considered inadequate and suboptimal due to problematic receivable statuses caused by incomplete documentation and a turnover ratio that does not yet meet the target.