Clinic & Healthcare Services
Clinics and healthcare services manage revenue from medical services, pharmacy, and procedures with diverse payment cycles. Neat recording is needed so that revenue cycles, procedure costs, and performance per service are clearly visible. Arunika Consulting helps clinic bookkeeping so financial reports are accurate and ready for internal audit.
Common Challenges
Multi-Source Revenue Cycle
Cash, insurance, and BPJS revenue have different billing flows that need routine reconciliation.
Medical Service Costs
Doctor profit-sharing schemes, fee-per-procedure, and fixed salaries must be recorded consistently for service margins.
Medical Inventory
Drugs and consumables need to be controlled per procedure so cost per procedure is accurate.
Our Solutions
Revenue Recording per Payer
Building separate revenue ledgers for cash, insurance, and BPJS with clear aging.
- Monitored cash flow
- Receivable accuracy
- Timely claim collection
Structured Medical Service Scheme
Setting up accounts and journals for medical services to be transparent per doctor and per service.
- Visible service margin
- Clear profit sharing
- Neat monthly closing
Pharmacy Stock Control
Reconciliation of inventory and usage of consumables to suppress stock discrepancies.
- Accurate costing
- Lower shrinkage
- More planned procurement
Related Tax Regulations
PSAK 72
Revenue from Contracts with Customers
Guidance for medical service revenue recognition based on performance obligation fulfillment
PSAK 14
Inventory
Standard recording and valuation of drugs, medical equipment, and consumables
Need Help with Clinic & Healthcare Services?
Consult your bookkeeping and tax needs with our professional team. Free initial consultation.
Free Consultation via WhatsAppClinic & Healthcare Services Consulting Services Across Indonesia
We support clients in major Indonesian cities. Find a location-specific service page for your area.
Bali
Banten
Daerah Istimewa Yogyakarta
Jawa Tengah
Jawa Timur
Kalimantan Barat
Kalimantan Selatan
Kalimantan Timur
Kepulauan Riau
Riau
Sulawesi Selatan
Sulawesi Tengah
Sulawesi Tenggara
Sulawesi Utara
Sumatera Utara
Sumatra Selatan
Frequently Asked Questions
How to record unpaid BPJS claims?
Claims are recorded as accrual revenue with BPJS receivables. When payment comes in, reconciliation and adjustment are done if there is a claim difference.
Can bookkeeping separate revenue per service?
Yes. We create account structures per main service so profitability of each service and doctor can be analyzed.
How do accounting services improve operating cost efficiency?
Accurate, timely financial reports help you spot cost leakage, monitor margins by product or service, and make data-based decisions.
Can financial reports be accessed in real time?
Yes. We use cloud accounting systems so you can monitor cash flow, profit and loss, and business performance from anywhere.
How do you ensure reports are ready for external audits or banks?
Reports are prepared by qualified accounting professionals with clear documentation and traceable transaction data.
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