Prosedur Akuntansi Penerimaan Kas & Bank

PROSEDUR AKUNTANSI PENERIMAAN KAS DAN BANK 

RSUP DR M DJAMIL PADANG

NOMOR DOKUMEN

NO. REVISI

HALAMAN 1/1

RSUP DR M DJAMIL PADANG TANGGAL TERBIT / REVISI

1.

Bu-u Bsar

,.

BKU

*.

KAS

: Kum$ua0 !ra0sa-s" rasar-a0 -2 a-u0!a0s" : Bu-u Kas Umum

: Aa! $ma3ara0 3a04 s"a$ a0 as "4u0a-a0 u0!u-  mm"a3a" -4"a!a0 umum u0"! usa5a

'.

Ba0-

: S"sa r-0"04 G"r2 Prusa5aa0 3a04 a$a! "$r4u0a -a0 s6ara as u0!u- mm"a3a" -4"a!a0 umum $rusa5aa0 Sa4a" $a0ua0 !u4as aam m06a!a! !ra0sa-s" $0r"maa0 -as 3a04 aa " Ruma5

Sa-"! ssua" 04a0 2-um0 3a04 sua5 "2!2r"sas" 25 $"5a- 3a04 70a04 1. U0a048u0a04 R$u"- I020s"a N2m2r : ,* Ta5u0 1%%, !0!a04 Ks5a!a0. ,. Pra!ura0 Pmr"0!a5 R$u"- I020s"a N2m2r : ,* Ta5u0 ,((& !0!a04 P042aa0 Kua04a0 Baa0 La3a0a0 Umum. *. K$u!usa0 M0!r" Ks5a!a0 R$u"I020s"a N2m2r : 1,'*/MENKES/SK/VIII/,((& !a044a 11 A4us!u!us ,((& !0!a04 P0!a$a0 1* 9T"4a Bas E-s Ruma5 Sa-"! Prusa5aa0 Ja7a!a0 9Prja0 M0ja" U0"! Pa-sa0a T-0"s 9UPT D$ar!m0 Ks5a!a0 D04a0 M0ra$-a0 P2a P042aa0 Kua04a0 Baa0 La3a0a0 Umum. '. Pra!ura0 M0!r" Ks5a!a0 R.I. N2m2r : 1;+1/MENKES/PER/ P0""-a0 N2m2r : %(*/MENKES/SK/VII/ ,(1(# !a044a 1* Ju" ,(1(. ). K"ja-a0 D"r-!ur U!ama RSUP DR M DJAMIL PADANG N2m2r : KP.((.(,.(,.,, s/ &; !a044a ,, Mar! ,(1( !0!a04 S!ru-!ur Or4a0"sas" "0s!aas" " L"04-u04a0 RSUP DR M DJAMIL PADANG. +. P2ma0 A-u0!a0s" Ruma5 Sa-"! 9Bu-u Mra5 3a04 "!r"!-a0 25 D$ar!m0 Ks5a!a0 N2m2r : 1&;/MENKES/SK/I/,((* !a044a ,+ Ja0uar" ,((*. %. S!a0ar A-u0!a0s" Kua04a0 9SAK 3a04 "!r"!-a0 25 I-a!a0 A-u0!a0 I020s"a Pr 1 A$r" ,((,.

1(.

P2ma0 A-u0!a0s" Baa0 La3a0a0 Umum Ruma5 Sa-"! 3a04 "!r"!-a0 25 D$ar!m0 Ks5a!a0 N2m2r : 1%+1/MENKES/SK/
Kas"r ra7a! jaa0



Kas"r A$2!"-  

6

Kas"r IGD



Kas"r Ra7a! I0a$ > Ua04 Mu-a Pas"0



P0r"maa0 La"0 @ a"0

 a04 "04-a$" 04a0 ?2u65r $0r"maa0 -as a0 a0- 3a04 sua5 "2!2r"sas" 25 0a5ara $0r"ma. ,.

A-u0!a0s" ma-u-a0 ?r""-as" 2-um0 $0r"maa0 3a04 ssua" 04a0 2-um0 3a04 sua5 " 2!2r"sas" $"5a- 3a04 r70a04

*.

A-u0!a0s" Ma-u-a0 $0ar"-a0 a!a !ra0sa-s" $0r"maa0 -as a!au a0- a0 m04"s" 02mr u-!" !ra0sa-s" $0r"maa0 -as sa0ju!03a mmr"-a0 $ara $aa ?2u65r

'.

A-u0!a0s" Mmua! r-a$ $0r"maa0 -as 5ar"a0 u0!u- -$rua0 -"r"04 04a0 0a5ara $0r"ma# sa0ju!03a $2s!"04 a!a - u-u sar

&.

D2-um0 " " m0uru! !a044a !ra0sa-s"

1. ,. *.

D"r-s" RSUP DR M DJAMIL PADANG K$aa Ba4"a0 A-u0!a0s" RSUP DR M DJAMIL PADANG Suru5 K$aa Sa!ua0 Krja !r-a"! " RSUP DR M DJAMIL PADANG sa4a" sumr a!a. Aur a-u0!a0s" $06a!a!a0 $0r"maa0 -as La$2ra0 5ar"a0# m"044ua0# ua0a0# !r"7ua0# sms!r a0 !a5u0a0 R-0"04 K2ra0 Ba0-   Bu-!" u-!" $0r"maa0 -as a0 Ba0-   C2rmu"r r"!a a6ara 6as5 2$0am C2rmu"r a0-2 a!ar $"u!a04

1. ,. *. '. &. ;. 1. ,.

S"s!m A-u0!a0s" Kua04a0 9SAK S"s!m A-u0!a0s" I0s!a0s" 9SAI

4.1 Alur Proses Star

Start

Akuntansi

Bendahara penerima

Laporan harian kasir rajal + Bukti Pungutan Laporan harian kasir apotik + Bukti Pungutan Laporan harian kasir IGD + Bukti Pungutan Laporan harian kasir IRranap + Rekap Uang muka pasien + Bukti Pungutan Bukti Pungutan Peneriimaan Lain  lain

!eri"ikasi Dokumen

#arik Data #ransaksi Penerimaan $as

Posting Data ke  General Ledger 

Buku Besar % General ledger  Rekap Laporan Penerimaan $as

$LIRI*G

&em'uat (lip (etoran Input Data (etoran Bank  (etoran $e Bank 

(lip (etoran dan !ou)her Bank 

B$U

Posting Data ke General Ledger 

Laporan $euangan