147. Pedoman Pengorganisasian Bagian Akuntansi (Print BA 2014)

8/19/2019 147. Pedoman Pengorganisasian Bagian Akuntansi (Print BA 2014)

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SURAT KEPUTUSANNo. 147/8/III/SK_DIR/2013

TENTANG

PEDOMAN PENGORGANISASIAN DAN PELAYANANBAGIAN AKUNTANSI

DIREKTUR RS BAPTIS BATU

MENIMBANG : a. Bahwa daa! "#a$a !%&'&()a*)a& !"*"

P%&(+,(a&'a'a& Da& P%a$a&a& R"!ah Sa)'*

Ba#*' Ba*" !a)a d'#%,")a& #%&$%%&((a,aa&

P%&(+,(a&'a'a& Da& P%a$a&a& Ba('a& A)"&*a&'

$a&( /%,!"*" *'&(('

/. Bahwa a(a, P%&(+,(a&'a'a& Da& P%a$a&a&

Ba('a& A)"&*a&' d' R"!ah Sa)'* Ba#*' Ba*"da#a* *%,a)a&a d%&(a& /a') #%," ada&$a

)%/'a)a& D',%)*", R"!ah Sa)'* Ba#*' Ba*"

%/a(a' a&daa& /a(' #%&$%%&((a,aa&

P%&(+,(a&'a'a& Da& P%a$a&a& Ba('a& A)"&*a&'

d' R"!ah Sa)'* Ba#*' Ba*"

. Bahwa /%,daa,)a& #%,*'!/a&(a& %/a(a'!a&a

d'!a)"d daa! a da& / #%," d'*%*a#)a& d%&(a&

K%#"*"a& D',%)*", R"!ah Sa)'* Ba#*' Ba*".

MENGINGAT : a. U&da&(-U&da&( R%#"/') I&d+&%'a N+!+,

*ah"& 2004 *%&*a&( R"!ah Sa)'*.

/. U&da&(-U&da&( R%#"/') I&d+&%'a N+!+, 35

*ah"& 2004 *%&*a&( K%%ha*a&.

. K%#"*"a& M%&*%,' )%%ha*a& R%#"/') I&d+&%'a

N+!+, 165 7M%&)%7SK7I2003 T%&*a&( P%d+!a&

A)"&*a&' R"!ah Sa)'*.

d. K%#"*"a& K%*"a Bada& P%&("," Ya$aa& Ba#*'

I&d+&%'a N+!+, 087YBI79II72011 *%&*a&(

S*,")*", O,(a&'a' R"!ah Sa)'* Ba#*' Ba*"

MEMPERHATIKAN : P%,"&$a "aha "&*") !%&'&()a*)a& )"a'*aP%&(+,(a&'a'a& Da& P%a$a&a& d' R"!ah Sa)'*

Ba#*' Ba*".

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MEMUTUSKAN

MENETAPKAN :

PERTAMA : KEPUTUSAN DIREKTUR RUMAH SAKIT BAPTIS BATUTENTANG PEDOMAN PENGORGANISASIAN DAN

PELAYANAN BAGIAN AKUNTANSI RUMAH SAKIT

BAPTIS BATU

KEDUA : P%d+!a& P%&(+,(a&'a'a& Da& P%a$a&a& Ba('a& A)"&*a&'

R"!ah Sa)'* Ba#*' Ba*" %/a(a'!a&a *%,a&*"! daa!

La!#',a& K%#"*"a& '&'.

KETIGA : P%d+!a& P%&(+,(a&'a'a& Da& P%a$a&a& Ba('a& A)"&*a&'

'&' ha," d'/aha %)",a&(-)",a&(&$a %*'a# 3 *'(a; *ah"&

%)a' da& a#a/'a d'#%,")a& da#a* d'a)")a& #%,"/aha&%"a' d%&(a& #%,)%!/a&(a& $a&( ada.

KEEMPAT : P%!/'&aa& da& #%&(awaa& #%&$%%&((a,aa& P%&(+,(a&'a'a&

Da& P%a$a&a& Ba('a& A)"&*a&' R"!ah Sa)'* Ba#*' Ba*"

d'a)a&a)a& +%h


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Da?*a, I'...................................................................................................... '@

BAB I. P%&dah""a&.................................................................................... 1

BAB II. Ga!/a,a& U!" RS. Ba#*' Ba*"................................................... 2

2.1. D%),'#' RS. Ba#*' Ba*"..................................................................... 2

2.2. S%a,ah I&*'*"' RS. Ba#*' Ba*".......................................................... 3BAB III. 9'' M'' >aa?ah N'a' Da& T""a& RS. Ba#*' Ba*"............... 6

3.1. M''....................................................................................................... 6

3.2. M''....................................................................................................... 6

3.3. >aa?ah................................................................................................. 6

3.. N'a'-N'a'............................................................................................. 5

3.6. T""a&.................................................................................................... 5

3.5. M+**+..................................................................................................... 5

BAB I9. S*,")*", O,(a&'a' RS. Ba#*' Ba*"............................................. 8

.1. Ba(a& O,(a&'a'.................................................................................. 8

.2. K%*%,a&(a& 7 P%&(%,*'a&........................................................................ =

BAB 9. 9'' M'' N'a' >aa?ah T""a& Ba('a& A)"&*a&'.................... 116.1. 9''........................................................................................................ 11

6.2. M''....................................................................................................... 11

6.3. N'a'....................................................................................................... 11

6.. >aa?ah................................................................................................. 11

Ba/ 9I. S*,")*", O,(a&'a' Ba('a& A)"&*a&'........................................... 13

Ba/ 9II. U,a'a& Ja/a*a&............................................................................... 1

8.1. K%#aa Ba('a& A)"&*a&'...................................................................... 1

8.2. A)"&*a&' K%"a&(a&............................................................................. 15

8.3. A)"&*a&' H"*a&( P'"*a&( Paa)..................................................... 18

Ba/ 9III. Ta*a H"/"&(a& K%,a................................................................... 14

=.1. S)%!a H"/"&(a& K%,a........................................................................ 14

=.2. H"/"&(a& I&*%,&a................................................................................. 14

=.3. H"/"&(a& E)*%,&a.............................................................................. 20

Ba/ I. P+a K%*%&a(aa& Da& K"a'?')a' P%,+&'.................................... 21

Ba/ . K%('a*a& O,'%&*a'........................................................................... 22

Ba/ I. Jadwa P%,*%!"a&........................................................................... 2

Ba/ II. P%a#+,a&....................................................................................... 26


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BAB I

PENDAHULUAN

S%/a(a' /a('a& da,' RS.DKT $a&( !a!#" !%!/%,')a& '&?+,!a' !a)a

Ba('a& A)"&*a&' B%,)%wa'/a& "&*") !%a)a&a)a& *"(a #+)+) da& ?"&('

%/a(a' #"a* '&?+,!a' da*a )%"a&(a& d' RS. DKT. K%wa'/a& *%,%/"*

d'a/a,)a& d%&(a& !%&$'a#)a& !%&$""& da& !%&$a!#a')a& a#+,a& )%"a&(a&

%a,a *%,*"' da& #%,'+d'. P%a#+,a& )%"a&(a& d'!a)"d)a& "&*")

!%&()+!"&')a')a& #%&a#a'a& )%"a&(a& $a&( *%ah d'da#a* da,' +#%,a'+&a

RS.DKT da& )%wa'/a& $a&( !"&" d')a,%&a)a& +#%,a'+&a RS.DKT %,*a

#%a#+,a& #%a#+,a& $a&( /%,)a'*a& d%&(a& )%"a&(a& RS. DKT .

T"(a #+)+) /a('a& A)"&*a&' !%!/a&*" #%a$a&a& )h""&$a d'/'da&()%"a&(a& $a&( /%,)a'*a& d%&(a& ,"!ah a)'* $a&( /%,*""a& "&*") !%!/a&*"

/a(' !a&a%!%& RS.DKT "&*") !%!/"a* )%#"*"a& d'daa! ha )%"a&(a&.

M%!a*"h' a*",a&-a*",a& da& )%#a*"ha& #%,"&da&(-"&da&(a& $a&(

!%&(')a* a*a )%('a*a& da& #%a#+,a& a)"&*a&' $a&( /%,*a&da, a)"&*a&'

)%"a&(a& da& #%,a*",a& #%,#aa)a& %,*a !%&(a" )%#ada #%,a*",a& !%&*%,'

)%%ha*a&.

BAB II

GAMBARAN UMUM RS. DKT.

2.1.S!"#"$ %#&'#'()" #*+"$ ,"-' .

B%,daa,)a& S)%# Pa&(da! 97B,aw'a$a N+!%, S)%#71879III72003 C*(

25 A("*" 2003 &a!a DKT d'(a&*' !%&ad' R"!ah Sa)'* TK.III Baadh')a

H"ada $a&( !%!#"&$a' *"(a #+)+) !%aa&a)a& #%%$a&a& )%%ha*a& /a('

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a&((+*a TNIPNS-TNI /%%,*a )%"a,(a&$a /%,ha) da& d")"&(a& )%%ha*a& /a('

K+!a&d+ A*a.

R"!ah Sa)'* TK III Baadh')a H"ada d' /awah D%*a%!%& K%%ha*a&


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3.R"")a& /a(' a*"a& )%%ha*a& TNI AD d' w'a$ah /a('a& *'!",

#,+#%&' Jawa T'!",.

- S%/a(a' ,"")a& /a(' a*"a& *%!#",1 /a&*"a& *%!#", da& 2 %!/a(a

#%&d'd')a& TNI-AD d' a,%a %,@'&$a.R"!ah Sa)'* /%,#%"a&( !%&ad' ,"!ah

a)'* T,a"!a %&*%, d%&(a& !%&'&()a*)a& ?a''*a )%%ha*a& $a&(

/%,h"/"&(a& d%&(a& %d%,a a)'/a* a*'ha&.

Ko(&',' ,o,'" E-o(o+'

Pada "!"!&$a !a*a #%&a,'a& #%&d"d") d' Ka/"#a*%& J%!/%,

Adaah #%*a&'d%&(a& *'&()a* %)+&+!' =0F !%&%&(ah )% /awah da& 20F

!%&%&(ah )% a*a

R'&()aa& #%&a#a'a& 7 )'&%,a.

B%,daa,)a& U&da&( U&da&( N+!%, Tah"& 2004 *%&*a&( R"!ah a)'*R"!ah Sa)'* TK III Baadh')a H"ada J%!/%,:

1. B%,daa,)a& K%#"*"a& M%&)% RI N+!+, HK.03.067I72227'' *( 14

%#*%!/%, 2011R"!ah Sa)'* U!"! K%a

2. S%"a' S%,*'?')a* A),%d'*a' R"!ah Sa)'* N+!%, : KARS

SERT76579II72011 *a&((a 26 A("*" 2011 R"!ah Sa)'* TK III

06.0.03 Baadh')a H"ada J%!/%, *%ah *%,a),%d'*a' #%&"h 6

#%a$a&a& daa,.

3. B%,daa,)a& K%#"*"a& B"#a*' J%!/%, N+!+,

1==.67262701272011*a&((a 16 N+#%!/%, 2011 R"!ah Sa)'* TK III

06.0.03 Baadh')a H"ada %!/%, *%ah !%!'')' ''& O#%,a'+&a

*%*a#.

R'(-","( $"+%""(

1. P%&(adaa& 7 #%!%'ha,aa& #,aa,a&a da& a,a&a %a,a /%,ha*a# /a')

%a,a !a&d',' !a"#"& #%&(a"a& %a,a @%,*')a.

2. M%&("#a$a)a& SDM /a') )"a'*a*'? da& )"a&*'*a*'? %"a' )%/"*"ha&,"!ah a)'* d%&(a& *a&da, *$#% d%&(a& #%&(a&()a*a& !a"#"&

#%&(a"a& %a,a @%,*')a.

5','6M','6Moo

5','

R"!ah Sa)'* TK III Baadh')a H"adaK%/'a)a& "!"! ,"!ah a)'* adaah

%*'a# #a'%& $a&( da*a&( d'a$a&' )%/"*"ha&&$a %a,a *"&*a d%&(a&

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!%&$%d'a)a& )%#%,"a& #%,awa*a& da& #%&(+/a*a& #a'%& /a') +/a* !a"#"& aa*

$a&( d'#%,")a& *aa !%!/%,' ,%%# $a&( ha," d'/%' +%h #a'%& *aa "a&(

!")a. S%!"a /a," d'/a$a, +%h #a'%& %*%ah #a'%& 'a# #"a&(. K%/'a)a& '&'

!%,"#a)a& )%/'a)a& $a&( *%ah ada %a) RS Ba#*' K%d',' /%,d',' da&

!%,"#a)a& &'a' daa, /a(' RS Ba#*'.

2.2. SEARAH INSTITUSI RS. BAPTIS BATU.

RS Ba#*' Ba*" !"a' d'/a&("& #ada *ah"& 1445 /%,+)a' d' J. Ra$a

T%)"&( N+. 1 D%a T%)"&( K%. J"&,%+ Ba*" 56328 Jawa T'!", I&d+&%'a.

D' a*a a,%a *a&ah %"a 7-8 h%)*a,. S%a,a %(a'*a d'ah)a& #ada *a&((a 11M%' 1444.

RS Ba#*' Ba*" d'd',')a& %/a(a' #%&(%!/a&(a& RS Ba#*' K%d','

d'#,a)a,a' +%h d,. S")+$+ S"wa&da&' %a)" d',%)*", RS Ba#*' K%d',' $a&(

d'd")"&( +%h %","h *a? RS Ba#*' K%d','. Ja/a*a& d',%)*", d',a&()a# +%h

d',%)*", RS Ba#*' K%d',' $a'*" d,. S")+$+ S"wa&da&'. Pada awa #%!/")aa&

RS Ba#*' Ba*" %/a('a& /%a, )a,$awa& adaah )a,$awa& RS Ba#*' K%d',' $a&(

/%,%d'a d'#'&dah *"(a. J"!ah %","h )a,$awa& aa* '*" 13 +,a&(.

9'' RS Ba#*' Ba*" aa* '*" a!a d%&(a& @'' RS Ba#*' K%d',' @'' '&'

!%,"#a)a& @'' $a&( *"!/"h da,' ha*' #a,a !''+&a,' $a&( !%&d',')a& RS

Ba#*' K%d',' $a'*" :

1. M%&$a*a)a& )a'h T"ha& Y%" daa! #%a$a&a& )%%ha*a&.

2. T%,w""d&$a )a'h T"ha& Y%" )%#ada %*'a# +,a&( !%a"'

#%a$a&a& ,"!ah a)'*.

M''&$a adaah:

1. M%&("#a$a)a& #%a$a&a& )%%ha*a& $a&( #,'!a d%&(a& daa,

)a'h K,'*" *aa !%!/%da)a& *a*" +'a (++&(a& ")"

a(a!a.

2. M%&"!/"h)%!/a&()a& a%* $a&( ada.P%a$a&a& )%%ha*a& $a&( ada #ada wa)*" '*" adaah )'&') "!"! )'&')

#%'a' /%dah )a&d"&(a& #%&$a)'* daa! da& )%%ha*a& a&a); )'&') ('('

'&*aa' (awa* da,",a* ,awa* '&a# $a&( *%,d',' da,' )%a I II III 9IP da& 99IP

%,*a d'%&()a#' #%a$a&a& a/+,a*+,'"! aa* -Ra$ USG EKG )a!a, +/a*

?''+*%,a#'. S%/a('a& /%a, #%,aa*a& !%d' da& &+& !%d' /%,aa da,' RS Ba#*'

K%d','.

Pada aa* #%&d','a& RS Ba#*' Ba*" d'a&a&()a& *a,(%* )%!a&d','a& d'a#a'

*ah"& 2004. Ya&( d'!a)"d d%&(a& *a,(%* )%!a&d','a& adaah )%!a!#"a& "&*")


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!%&"*"#' /'a$a +#%,a'+&a %&d','. M"a' awa /%,d',' *ah"& 1444 a!#a' *ah"&

2004 RS Ba#*' Ba*" !a'h !%&da#a* /a&*"a& da&a +#%,a'+&a da,' R"!ah

Sa)'* '&d") $a'*" RS Ba#*' K%d',' $a&( "dah /%,d',' %a) *ah"& 1468.

S%/a(a' ,"!ah a)'* $a&( /a," /%,d',' !a)a "!ah #a'%& $a&( d'a$a&'

*'da) *%,a" /a&$a). Pada wa)*" '*" #a'%& %/'h !%!''h /%,+/a* d' ,"!ah a)'*

$a&( /%,ada d' Maa&( $a&( %/'h %&()a# #%,aa*a&&$a. S%*%ah ada )%,aa!a

d%&(a& PT ASKES $a&( !%a$a&' a)% ")a,%a a)% +'a Ja!)%!a da&

Ja!)%da "!ah #a'%& !%&'&()a* #%a* !"a' A#,' 2005.

Pada *a&((a 11 M%' 2008 /%,*%#a*a& d%&(a& "a&( *ah"& RS Ba#*' Ba*"

$a&( )%-= d'*"&") #%a/a* d',%)*", RS Ba#*' Ba*" $a'*" d,. A,hw'&da

P"#a,aha" A,*+&+ S#.K>R MARS $a&( !%&a/a* d',%)*", a!#a' aa* '&'.Pada *ah"& 200= d'""&ah R%&a&a S*,a*%(' RS Ba#*' Ba*" 200=-2013. S%"a'

d%&(a& *a,(%* #ada *ah"& 2004 RS Ba#*' Ba*" !%&a#a' *a,(%* )%!a&d','a&.

S%","h !a&a%!%& d'%,ah *%,'!a)a& da,' d',%)*", RS Ba#*' K%d',' d,. S")+$+

S"wa&da&' %a)" '&d") +,(a&'a' )%#ada d',%)*", RS Ba#*' Ba*" $a'*" d,.

A,hw'&da P"#a,aha" A,*+&+ S#. K>R MARS. S%a) aa* '*" /'a$a +#%,a'+&a

ha," d'"aha)a& %&d','. A#a/'a ada )%)",a&(a& da&a +#%,a'+&a da#a*

!%!'&*a /a&*"a& RS Ba#*' K%d',' $a&( d'#%,h'*"&()a& %/a(a' #'&a!a&.

D%&(a& *a,(%* )%!a&d','a& '&' RS Ba#*' Ba*" !"a' /%,/%&ah %"a' d%&(a&

,%&a&a *,a*%(' $a&( "dah d'a&a&()a&.

BAB III

5ISI6 MISI6 FALSAFAH6 NILAI DAN TUUAN RS. BAPTIS BATU

3.1. 5ISI.

R"!ah Sa)'* Ba#*' Ba*" !%!'')' @'' :

M%&ad' R"!ah Sa)'* #''ha& "*a!a !a$a,a)a* Maa&( Ra$a )a,%&a P%a$a&a&

K%%ha*a& $a&( /%,#"a* #ada #a'%& d%&(a& !%&("*a!a)a& M"*" da&

K%%a!a*a& Pa'%&

3.2. MISI.

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R"!ah Sa)'* Ba#*' Ba*" !%!'')' !'' :

" M%!/%,')a& #%a$a&a& )%%ha*a& #,'!a %a,a h+'*') /%,a&da)a&

Ka'h K,'*" )%#ada %*'a# +,a&( *aa !%!/%da)a& *a*" +'a(++&(a& ")" da& a(a!a.

/; M%&$%%&((a,a)a& P%a$a&a& K%%ha*a& $a&( /%,#"a* #ada

#a'%& d%&(a& !%&("*a!a)a& M"*" da& K%%a!a*a& Pa'%&.

; M%&(%+a a%* %a,a %?%)*'? da& %?''%& /a(' K%%ah*%,aa& da&

P%&(%!/a&(a& ,"!ah a)'* d%&(a& !%!a&?aa*)a& #+*%&' K+*a


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P P,+?%'+&a

T T'! K%,a

I I&*%(,'*a

S S%ah*%,a

3.9.TUUAN.

B%,#a,*''#a' daa! #%!/a&("&a& )%%ha*a& !a$a,a)a* d%!' #%&'&()a*a&

)"a'*a "!/%, da$a !a&"'a I&d+&%'a %a,a ,+ha&' da& a!a&'

3.:. MOTTO.

R"!ah Sa)'* Ba#*' Ba*" !%!'')' M+**+ :

M%!/%,')a& #%a$a&a& d%&(a& /%a )a'h

BAB I5STRUKTUR ORGANISASI RS. BAPTIS BATU

4.1. BAGAN ORGANISASI.

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4.2. KETERANGAN/PENGERTIAN.

a. U&'* S*,")*",a

'. D',%)*",

Adaah )%#aa a*a" #%a/a* *%,*'&((' d' RS Ba#*' Ba*"

''.


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1. Ma&a%, Rawa* Jaa& M%d')a h%) U# da& K'&') Sa*%'*

2. Ma&a%, Rawa* I&a# da& K%#%,awa*a&

3. Ma&a%, Gawa* Da,",a* da& O"* a,%

. Ma&a%, IU da& Ka!a, O#%,a'

6. Ma&a%, P%!aa,a& K+!#a'& da& P%a$a&a& P%,"ahaa&

A",a&'

5. Ma&a%,


15/27

@. U&'* K%,a O"*+",'&(

%a&'&( S%,@'% Sa*#a! Ta!a&

/. U&'* N+& S*,")*",a'. K+!'*%

Adaah wadah &+& *,")*",a $a&( *%,d',' da,' *%&a(a ah' da& #,+?%'

d'/%&*") "&*") !%!/%,')a& #%,*'!/a&(a& *,a*%(' )%#ada d',%)*",

daa! ,a&()a #%&'&()a*a& da& #%&(%!/a&(a& #%a$a&a& ,"!ah

a)'*. K+!'*% $a&( ada d' RS Ba#*' Ba*" adaah %/a(a' /%,')"* :

1. K+!'*% Pa*+,a.

2. Sa*"a& P%!%,')a I&*%,&a.

3. K+!'*% E*') R"!ah Sa)'*.. K+!'*% M%d').

6. K+!'*% K%%a!a*a& Pa'%& R"!ah Sa)'*.

5. K+!'*% P%&%(aha& P%&(%&da'a& I&?%)' R"!ah Sa)'*.

8. K+!'*% K%#%,awa*a&

''. KSM7K%+!#+) S*a? M%d'

Adaah )%+!#+) d+)*%, $a&( /%)%,a d' /'da&( !%d' daa!

a/a*a& ?"&('+&a. K%+!#+) S*a? M%d' d' RS Ba#*' Ba*"

d')%+!#+))a& %/a(a' /%,')"* :

1. K%+!#+) S*a? M%d' B%dah.

2. K%+!#+) S*a? M%d' N+& B%dah.

3. K%+!#+) S*a? G'(' da& M""*.

'''. Pa&'*'a

Adaah wadah &+& *,")*",a $a&( *%,d',' da,' *%&a(a ah' da& #,+?%'

d'/%&*") "&*") /%,*a&(("&(awa/ *%,hada# /'da&( *%,*%&*" daa!

,a&()a #%&'&()a*a& da& #%&(%!/a&(a& #%a$a&a& ,"!ah a)'*

1. Pa&'*'a M"*" da& K%%a!a*a& Pa'%&.

2. Pa&'*'a P%!/'&a K%%a!a*a& da& K%%ha*a& K%,a.

3. Pa&'*'a R%)a! M%d').

. Pa&'*'a >a,!a' da& Th%,a#'.

6. Pa&'*'a P%&d'd')a& K%%ha*a& R"!ah Sa)'*.

BAB 5

5ISI6 MISI6 NILAI6 FALSAFAH6 TUUAN BAGIAN AKUNTANSI

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9.1. 5ISI.

M%&ad' Ba('a& $a&( *'da) *%,#'ah)a& d'daa! R"!ah Sa)'* Ba#*' Ba*"

daa! !%&$a')a& La#+,a& K%"a&(a& $a&( /%,*a&da,* I&*%,&a'+&a >'&a&'a

R%#+,* S*a*!%&* I>RS;.

9.2. MISI.

1. M%&ad' Ba('a& A)"&*a&' RS. Ba#*' Ba*" $a&( !a!#" !%&$%d'a)a&

da*a $a&( a)",a* da& ,%%@a&.

2. M%&ad' Ba('a& A)"&*a&' RS. Ba#*' Ba*" $a&( /%,#%d+!a& d%&(a&

S*a&da, A)"&*a&' K%"a&(a& $a&( /%,a)" d' I&d+&%'a.

3. M%&ad' Ba('a& A)"&*a&' RS. Ba#*' Ba*" $a&( !%!'')' SDM $a&(

#,+?%'+&a $a&( /%,)+!#%*%& d'/'da&(&$a.. M%&ad' Ba('a& A)"&*a&' RS. Ba#*' Ba*" $a&( da#a* !%a$a&' daa!

ha a#+,a& )%"a&(a& /a(' #'ha) '&*%,&a R"!ah Sa)'* !a"#"& #'ha)

%)*%,&a R"!ah Sa)'* Ba#*' Ba*".

9.3. NILAI.

A)"&*a/% K%,aa!a T%,'&*%(,a'

9.4. FALSAFAH.

>aa?ah A)"&*a&'

Bahwa #a,*''#a' /a('a& a)"&*a&' d'daa! R"!ah Sa)'* Ba#*' Ba*" adaah

)'*a /%)%,a daa! d"&'a '&' daa! )%,a&()a ),%a*'?'*a T"ha& !%,"#a)a&

%/"ah )%/%,)a*a& )a,%&a #ada daa,&$a /%)%,a !%,"#a)a& #a&(('a& T"ha&.

J",&a A)"&*a&' A("&( B"d'a&*+P%,a& K%')"*%,*aa& A)"&*a& d'daa!

/'da&( )%(a!aa&;

A)"&*a&' %/a(a' aah a*" d''#'& '!" #%&(%*ah"a& $a&( $a,a* &'a' *%&*"

da#a* d'ad')a& %/"ah "#a$a "&*") !%&(+)+h)& '&*'*"' daa! ,a&()a

P%&(%+aa& )%"a&(a& R"!ah Sa)'* Ba#*' Ba*" %h'&((a a)"&*a/''*a daa!

)%h'd"#a& #%,"ahaa& da#a* d'w""d)a&.

T""a& A)"&*a&' R"!ah Sa)'* Ba#*' :

P"a* "!/%, da*a a#+,a& )%"a&(a& $a&( *%,'&*%,(a,' !%!/%&*") "a*"

'*%! '&?+,!a' a)"&*a&' ,"!ah a)'* /%,)%'&a!/"&(a& da& /%,h"/"&(a&

%h'&((a !%&'#*a)a& a#+,a& )%"a&(a& $a&( ,%%@a& a#+,a& )%"a&(a& $a&(

a)"&*a/% da& !%!/%,')a& '&?+,!a' $a&( a)",a*.

11


17/27


18/27

BAB 5II

URAIAN ABATAN

7.1. KEPALA BAGIAN AKUNTANSI.

Ha' )%,a : #%&$""&a& a#+,a& )%"a&(a& #%&$""&a&

a&((a,a& *ah"&a& RKAP; /aha& #%&$""&a&

a#+,a& !a&a%!%&.

U,a'a& *"(a :

1. M%&()++,d'&a')a& #%&(%&da'a& )%('a*a& A)"&*a&'

Ma&a%!%& K%"a&(a& S'*%! I&?+,!a' K%"a&(a&

2. M%a)")a& a&a'' *%,hada# a#+,a& )%"a&(a& da&

a#+,a& a)"&*a&' !a&a%!%& #%,"ahaa&.

3. M%a)a&a)a& #%&(%&da'a& da& #%&(awaa& /'da&(

)%"a&(a& %"a' d%&(a& *a,(%* $a&( d'*%&*")a&.

. M%&()++,d'&a')a& #%&$""&a& R%&a&a K%,a da&

A&((a,a& P%,"ahaa& RKAP;.

6. M%&("")a& '*%! da& #,+%d", a)"&*a&' da&)%"a&(a& $a&( !%!ada' "&*") #%&(%!/a&(a&

'*%! '&?+,!a' a)"&*a&' )%"a&(a& da& /%&*")-

/%&*") #%a#+,a&.

5. M%&(%@a"a' da& !%&$a!#a')a& a#+,a& )%"a&(a&

&%,aa a#+,a& a/a7,"(' a#+,a& a," )a; %a,a

/%,)aa /%%,*a #%,'&'a&&$a /"a&a& *,'w"a&

!a"#"& a)h', *ah"&; %"a' d%&(a& )%/'a)a& a)"&*a&'

)%#ada


19/27

2. T%,%%&((a,a&$a #,+% )%"a&(a& $a&( a)"&*a/%.

3. T%,""&&$a a&((a,a& #%,"ahaa& %"a' d%&(a&

)%/'a)a& $a&( d'*%*a#)a& +%h D',%)'.

4. T%,a'&$a a#+,a& !a&a%!%& $a&( /%,!a)&a /a('

D',%)' "&*") !%&$""& )%/'a)a&.

9. T%,""&&$a '*%! '&?+,!a' a)"&*a&' da& )%"a&(a&

$a&( "# *+ da*%.

:. T%,#%&"h'&$a %!"a )%wa'/a& da&

#%,*a&(("&(awa/a& )%"a&(a& #%,"ahaa& )%#ada

#'ha) $a&( /%,w%&a&(.

7. T%,a)a&a&$a #%&$""&a& RKAP $a&( /%&a,

!%!ada' da& *%#a* wa)*".

8. T%,a'&$a )a'a& )%a$a)a& '&@%*a' daa! ",a*-",a*

/%,ha,(a a)"''' !%,(%, da& #,'@a*'a'.


20/27

3. M%&$""&a& R%&a&a K%,a da& A&((a,a& P%,"ahaa&

RKAP;.

. Ma!#" !%!/"a* '*%! da& #,+%d", a)"&*a&' da&

)%"a&(a& $a&( !%!ada' "&*") #%&(%!/a&(a&

'*%! '&?+,!a' a)"&*a&' )%"a&(a& da& /%&*")-

/%&*") #%a#+,a&.

6. M%&$a!#a')a& a#+,a& )%"a&(a& &%,aa a#+,a&

a/a7,"(' a#+,a& a," )a; %a,a /%,)aa /%%,*a

#%,'&'a&&$a /"a&a& *,'w"a& !a"#"& a)h', *ah"&;

%"a' d%&(a& )%/'a)a& a)"&*a&' )%"a&(a&

5. M%&(%@a"a' )a'a& )%a$a)a& '&@%*a'.

8. M%a#+,)a& )'&%,a !a&a%!%& "&'* +#%,a' *%,hada#a&((a,a& da& *a&da, /'a$a da& !%!/%,')a&

#%&%aa& d'%,*a' ,%)+!%&da' #%,/a')a& $a&(

d'#%,")a&.

Ta&(("&( awa/ :

1. M%!/"a* A)"&*a&' Ma&a%!%& K%"a&(a& S'*%!

I&?+,!a' K%"a&(a&.

2. A)"&*a&' )%"a&(a& $a&( a)"&*a/%.

3. M%&$""& a&((a,a& #%,"ahaa& %"a' d%&(a&

)%/'a)a&.

4. M%&$%%a')a& a#+,a& !a&a%!%& $a&( *%#a* wa)*".

9. T%,""&&$a '*%! '&?+,!a' a)"&*a&' da& )%"a&(a&

$a&( "# *+ da*%.

:. T%,#%&"h'&$a %!"a )%wa'/a& da&

#%,*a&(("&(awa/a& )%"a&(a& #%,"ahaa& )%#ada

#'ha) $a&( /%,w%&a&(.

7. T%,a)a&a&$a #%&$""&a& RKAP $a&( /%&a,

!%!ada' da& *%#a* wa)*".8. T%,a'&$a )a'a& )%a$a)a& '&@%*a' daa! ",a*-",a*

/%,ha,(a a)"''' !%,(%, da& #,'@a*'a'.


21/27

Sa,a&a E)+&+!' A)"&*a&' da& !%!aha!' S'*%!

I&?+,!a' A)"&*a&' PSAK

7.3. AKUNTANSI HUTANG6 PIUTANG ; PAAK.

Ha' )%,a : La#+,a& H"*a&( P'h"*a&( da& Paa) P#h da& P#&;.

U,a'a& *"(a :

1. M%!/"a* da& !%&('"* a#+,a& P'h"*a&(

2. M%!/"a* da& !%&('"* a#+,a& H"*a&(

3. M%&(a&a'a La#+,a& P'h"*a&(.

. M%&(a&a'a La#+,a& H"*a&(.

6. M%&(h'*"&( La#+,a& $a&( /%,)a'*a& d%&(a& #aa).

5. M%&$""&a& R%&a&a K%,a da& A&((a,a& P%,"ahaa&

RKAP;.

8. Ma!#" !%!/"a* '*%! da& #,+%d", a)"&*a&' da&

)%"a&(a& $a&( !%!ada' "&*") #%&(%!/a&(a&

'*%! '&?+,!a' a)"&*a&' )%"a&(a& da& /%&*")-

/%&*") #%a#+,a&.

Ta&(("&( awa/ :

1. B%,*a&(("&(awa/ #%!/a$a,a& h"*a&(.

2. P%a#+,a& P'h"*a&(

3. P%,h'*"&(a& da& #%a#+,a& $a&( *%#a* wa)*"

. T%,""&&$a '*%! '&?+,!a' a)"&*a&' #%a#+,a&

#'h"*a&( #%a#+,a& h"*a&(.

6. T%,#%&"h'&$a %!"a )%wa'/a& da&

#%,*a&(("&(awa/a& #%a#+,a& #aa) #%,"ahaa&

)%#ada #'ha) $a&( /%,w%&a&(.


22/27

BAB 5III

TATA HUBUNGAN KERA

8.1. SKEMA HUBUNGAN KERA.

INTERN

EKSTERN

H"/"&(a& *a*a )%,a d' Ba('a& A)"&*a&' /%,'?a* (a,'

)+!"&')a' )++,d'&a' da& '&?+,!a' daa! #%a)a&aa& )%('a*a&.

D'a)")a& !%a"' #%,*%!"a& #%a#+,a&.

8.2. HUBUNGAN INTERNAL.

A)"&*a&' !%&$%d'a)a& da*a-da*a %/a(a' /aha& )+!"&')a' )++,d'&a'

da& '&?+,!a' $a&( d'/"*"h)a& IRJ IRNA K%"a&(a& da& Ma&a%!%&

daa! !%&(a!/' )%#"*"a&.

M'a: D%&(a& ada&$a SOP $a&( /%,)%&aa& d%&(a& D+)"!%& A)"&*a&'

daa! La#+,a& )%"a&(a& R%a'a' a&((a,a& $a&( /%,)a'*a& d%&(a& IRJ

IRNA !a"#"& IRD da& %","h /a('a& '&*aa' "&'* R"!ah Sa)'* Ba#*'

Ba*".

8.3. HUBUNGAN EKSTERNAL .

18

Keuangan ManajemenIRNAIR

Bagian

Akuntansi

REKANAN RUMAH SAKITBAPTIS LAIN!LAINKANTOR PAJAK


23/27

A)"&*a&' !%&$%d'a)a& da*a-da*a %/a(a' /aha& )+!"&')a' )++,d'&a'

da& '&?+,!a' $a&( d'/"*"h)a& #'ha) "a, "&*") !%'ha* )%#a*"ha&

)'&%,a da& a#+,a& )%"a&(a& *%,hada# #%,a*",a& #%,"&da&(-"&da&(a&

$a&( !%&(a*",* *%&*a&( a#+,a& )%"a&(a& R"!ah Sa)'* Ba#*' Ba*".

BAB I<

POLA KETENAGAAN DAN KUALIFIKASI PERSONIL

NAMA

JABATANPENDIDIKAN SERTI>IKASI

JUMLAH

KEBUTUHA

NKa U&'* S1 E)+&+!'

A)"&*a&'

P%&d'd')a&

P,+?%'

A)"&*a&'

1

P%&a*a

La#+,a&

K%"a&(a&

S1 A)"&*a&' P%a*'ha&

PSAK 6

1

A)"&*a&'

H"*a&(

S1 A)"&*a&' P%a*'ha&

B,%@%*

1

1=


24/27

#'h"*a&( da&

#%,#aa)a&

BAB <

KEGIATAN ORIENTASI

14


25/27

20

Ha,'

K%M a * % , '


26/27

BAB


27/27

BAB

147. Pedoman Pengorganisasian Bagian Akuntansi (Print BA 2014)

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