PERANCANGAN PROSES BISNIS PELAPORAN KEUANGAN BERBASIS AKRUAL DENGAN PENDEKATAN BUSINESS PROCESS REENGINEERING DI DEPARTEMEN KEUANGAN PT MEDIKA ANTAPANI

• Main Author: Rizaldi G, Farhan
• Format: Final Project
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/64793
• Institution: Institut Teknologi Bandung

PT Medika Antapani is a health service company which partner of the Program Jaminan Kesehatan Nasional (JKN). It means that health facilities are required to serve JKN participants. Along with the griwth of the JKN Program, there was a shift in the financial model at PT Medika Antapani, where the percentage of accounts receivable sales increased from 32.06% in 2015 to 43.84% in 2017 and resulted in an average collection period of accounts receivable increased from 70.55 days in the year 2015 became 189.56 days in 2017. This phenomenon was caused by the difficulty of collecting receivables from BPJS because the financial reporting process still cash basis and was not responsive to accounts receivable transactions. Cash basis migration to the accrual basis requires a radical change of business processes, because it affects the account code and transaction flow to bookkeeping. To overcome this problem, research focused on the implementation of business process reengineering (BPR) of financial reporting using the Davenport Methodology approach (Davenport, 1992). The methodology stage begins by determining the vision and objectives of BPR by analyzing changes in business models, mapping business processes using a process profile approach (Jacka & Keller, 2009). Continued by understanding and measuring business processes by formulating a SWOT strategy to generate BPR strategies (David, 2011). If the business process has been formed, then proceed with information technology (IT) planning as a BPR enabler. The results of business processes are divided into 3 (three) main cycles, namely the expenses cycle, the revenue cycle, and the asset cycle. The cycle is followed by the financial statement bookkeeping. Design includes the integration of each business process cycle towards the company's IT portfolio. Drastic changes were also followed by adjusting the ability of employees by conducting training and establishing accounting policies. Proposed business processes can save reconciliation time for 14 days.