PENGARUH PIUTANG ASURANSI BPJS TERHADAP TOTAL PIUTANG ASURANSI KESEHATAN (STUDI KASUS PADA RSAU DR. SALAMUN)

This research was to measure influence of BPJS insurance receivables to total receivables of health insurance in Rumah Sakit dr. M. Salamun Bandung. This research used quantitative method with data collection techniques through interviews, observation, documentation and library data. Data analysis techniques used correlation coeffiency analysis, coefficienct of determination and t analysis. The results of this research was obtained the the relationship between the two variables is very strong and variable x has a very high influence on variable Y and then from t test it can be conclude variable X has significant influence on variable Y. The advice given were: 1) employees of the debt department may have to communicate with the correspondence sections in the receipt of debts in order to manage debt effectively and efficiently. 2) employees of the finance department should have efficiency in their financial condition 3) Regular coordination with BPJS. Keywords: Accounts Receivable, health insurance, receivable