DOI: 10.36347/sjebm.2021.v08i04.002

Pages: 110-135

The purpose of this study was to determine the method of recording transactions in making financial reports of Ummi Bogor hospital. This study also explains whether the income and expense recognition method is in accordance with the applicable Financial Accounting Standards and the principle of matching costs against revenue. This type of research is a qualitative descriptive method using information from financial reports, financial documents and journals. The results of this study indicate that the financial statements of the Bogor Ummi hospital have basically met the Financial Accounting Standards, but there is a correction burden on the income of the Healthcare Administration Agency / Badan Penyelenggara Jaminan Sosial (National Health Insurance/NHI) patients with different periods of income recognition, which is due to the impact of using two different rates Ummi hospital regular rates and Ina-CBG's (Indonesian Case based Group’s) National Health Insurance rates, then there is a feedback period for National Health Insurance patient service claims to National Health Insurance which causes medical service expenses to be recorded on a Cash basis when the payment is realized. With these implications, such hospitals must pay attention to the principle of Matching Cost against Revenue so as not to result in correntions to their income.