Accounting Treatment of BPJS Health Insurance Claims Using PSAK 74 Principles at PKU Wonosobo

Abstract

BPJS Kesehatan claims constitute a major source of revenue for PKU Muhammadiyah Wonosobo Hospital. However, claim submission, verification through the Berita Acara Hasil Verifikasi (BAHV), and post-audit adjustments may affect the value of receivables reported at the end of the accounting period. This study examines the recognition, measurement, presentation, and disclosure of revenue from BPJS Kesehatan claims, using the principles of PSAK 74 as an analytical benchmark rather than an accounting standard directly applicable to the hospital. A descriptive-comparative qualitative approach was employed. Data were collected from finance staff and the finance manager through unstructured interviews, observations of financial reporting practices, and a review of claim submission documents, BAHV records, accounting policies, and journal entries. A detailed examination of the January 2026 service period was conducted within the broader context of financial reporting for 2024–2025. The findings indicate that the hospital recognizes revenue on an accrual basis upon completion of healthcare services, initially measures claims based on applicable hospital tariffs and Indonesian Case-Based Groups (INA-CBGs) reimbursement rates, and subsequently adjusts receivables according to claim submission, verification, and audit outcomes. BPJS Kesehatan receivables are presented as a single current asset account without systematic classification by claim aging or verification status, while disclosures concerning claim-related uncertainties remain limited and general. The findings suggest that the principles of PSAK 74 can provide a useful comparative framework for strengthening risk-based receivables classification and financial statement disclosures.