ABSTRAKDengan adanya era globalisasi dan deregulasi di Indonesia banyak dibangun Rumah Sakit, terutama oleh swasta sehingga persaingan antar rumah sakit menjadi makin ketat. Oleh karena itu rumah sakit perlu melakukan upaya agar selalu dapat tetap beroperasional dengan meningkatkan kemampuan organisasi dan managemennya. Rumah Sakit Umum Daerah Gunung Jati Cirebon telah berubah statusnya sebagai Rumah Sakit Swadana sejak I April 1996.Sebagai akibat perubahan status tadi maka Rumah Sakit Umum Daerah Gunung Jati mengalami perubahan dari segi organisasi dan manajemen keuangannya. Perubahan yang sangat penting adalah yang menyangkut tentang struktur organisasi, sistem akuntansi, prosedur kerja, ketenagaan, laporan, formulir, dana, dan sarana prasarana.Struktur organisasi harus lebih fungsional. Sistem akuntansi harus menggunakan sistem yang berbasis aktual. Tenaga dan fasilitas harus ditambah agar sesuai dengan bertambahnya pekerjaan. Perubahan ini perlu bila seluruh rumah sakit berubah menjadi swadana.Penelitian ini juga menemukan bahwa perubahan swadana memerlukan sejumlah biaya. Hal ini ternyata masih kurang diantisipasi.

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ABSTRACT

The Analysis Of Implementation Of Swadana Financial Accounting System In Gunung Jati District General Hospital Cirebon 1996

Globalization and deregulation in Indonesia have facilitated new hospitals, primarily the private ones. To increasing competition force's hospital to increase their profesionalisme in managing the hospital.

At this time, the Gunung Jati District General Hospital has changed its status into "Swadana? (self-financed) since April 1, 1996. As a result, the hospital has to change its organizations and management. The process of change of this hospital has the objects of this study. The important change's are organization structure, accounting system, personnel, report, form, cost, data, and facilities.

The organization structure had to be changed to more functional. The accounting system had to implement the accrual based system. Personnel and facilities had to be added to adjust with additional jobs. Report and form were to be new system. Those changes were necessary for any hospitals to become self-financed.

However, it was also observer that the changes take a considerable cost. In the reality this cost often not anticipated.