EVALUASI AUDIT CUT-OFF ATAS PIUTANG BPJS DIGITAL RUMAH SAKIT PASCA YEAR-END CLOSING

Abstract

This study aims to evaluate audit procedures, particularly cutoff testing, in identifying the risk of misstatement and assessing the reasonableness of the balance in the hospital’s BPJS accounts receivable. The research method used is a case study with a qualitative descriptive approach through documentation techniques of BPJS receivables details, Verification Results Minutes (BAHV) documents, bank statements, and post-balance-sheet-date cash receipt data. The results indicate that the cut-off audit procedure is effective in evaluating the reasonableness of BPJS receivables balances. Through the cut-off testing, subsequent BPJS claim transactions for October and November 2025 totaling Rp777,143,000 were identified, which had not been recognized as receivables in the 2025 period. This finding indicates a weakness in the accuracy of period recognition, resulting in an understatement of receivables and revenue. This study demonstrates that the cut-off test can detect misstatements not identified through other audit procedures. Therefore, the application of the cut-off procedure needs to be optimized, particularly for high-risk accounts in digital-based entities, to enhance the reliability of financial statements and support sound decision-making.