ABSTRAK
Penelitian ini menguji hubungan karakteristik perusahaan dan isi MOU dengan pihak RumahSakit Umum Daerah Pasar Rebo terhadap kesesuaian waktu pembayaran tagihan piutangterhadap jatuh tempo yang telah ditentukan. Studi ini menggunakan terhadap data tagihan piutang di Rumah Sakit Umum Daerah Pasar Rebo. Hasil penelitianmenunjukkan variabel karakteristik perusahaan (pencantuman paket manfaat pelayanan RS,jenis kepemilikan perusahaan, jenis partisipasi bisnis perusahaan dan pada bidang usahaperusahaan) berhubungan dengan kesesuaian waktu pembayaran tagihan piutang. Sedangkanhasil penelitian yang berasal dari variabel isi MOU (kelengkapan syarat-syarat penagihan, adatidaknya uang muka pada MOU, jatuh tempo pembayaran, dan batas waktu penagihan) jugaberhubungan dengan kesesuaian waktu pembayaran tagihan piutang.

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ABSTRACT
This Research Examined the Relationship Characteristics of Companies and Content MOU

with the Regional Hospital Pasar Rebo to the Conformity of the Corporate Guarantee

Payment of Bills Receivable Against Payment due Date Specified. This Research uses Cross

Sectional Design of Corporate Collateral Receivable Billing Data in Local Public Hospital

Pasar Rebo. The Results Showed Variable Characteristics of the Company (the Inclusions of

Hospital Services Benefits Package, Type of Business Enterprise Participation, and the

company?s line of business) are Associated with the suitability of the payment of bills

receivable. While the Research Results Derived From the Contents of the MOU variable

(Completeness of the Terms of Billing, presence or Absence of an Advance on the MOU, the

Maturity Payment and Billing Time Limit) is also Related to the Suitability of the payment of

Bills Receivable.