DENPASAR – The Master's Program in Health Law at the Graduate School of Udayana University (Unud) organized a guest lecture entitled "Accounting Issues in Healthcare Facilities May Lead to Tax-Related Legal Problems," scheduled for Wednesday, September 16, 2026. The event was scheduled to take place from 9:30 a.m. to 2:25 p.m. Central Indonesia Time (WITA) at the Graduate School Auditorium. It addressed the importance of financial management, tax compliance, and legal risk control in healthcare institutions.

The guest lecture featured Prof. Dr. Ida Bagus Teddy Prianthara, SE., Ak., CA., CPA., CFI., CSRA., BKP., M.Si., who presented material on hospital accounting information systems and taxation. Another speaker, dr. Komang Adhi Restudana, MM, addressed risk management in BPJS Kesehatan claims, particularly from the perspectives of regulations, claim disputes, and hospital management strategies.

The two topics demonstrated the close relationship between administrative accuracy, financial management, and legal certainty in healthcare operations. Issues initially considered technical, such as accounting errors, discrepancies in documentation, and delays in claim settlements, may develop into financial and legal risks if healthcare institutions fail to implement adequate internal controls.

Accurate Accounting as the Foundation of Hospital Governance

Through his presentation entitled "Hospital Accounting Information Systems and Taxation," Prof. Teddy Prianthara outlined the role of accounting information systems in producing relevant, reliable, and timely financial information. These systems integrate human resources, procedures, data, documents, information technology, and internal controls to support hospital management decisions.

The material emphasized that hospital accounting management extends beyond recording revenues and expenditures. Hospitals must also ensure accurate transaction recognition, account classification, fixed asset management, depreciation, inventory recording, and financial statement preparation in accordance with applicable accounting standards.

Several common technical accounting errors in hospital financial administration were also highlighted. These included incorrect account classification, improper debit and credit entries, duplicate transaction recordings, unrecorded transactions, and errors in determining accounting periods. Discrepancies between physical inventory and financial records may also undermine the reliability of financial statements.

Other issues included inconsistencies in recording BPJS Kesehatan and insurance receivables, incorrect revenue recognition, improper capitalization of fixed assets, and failure to perform regular bank reconciliations. If left unresolved, these weaknesses can produce inaccurate financial information and complicate auditing and tax examination processes.

Taxation was another important component of the presentation. The discussion covered Income Tax (PPh), Value Added Tax (PPN) under applicable regulations, tax withholding and collection, withholding tax documentation, tax payments, and annual tax return reporting. Accurate financial records and complete supporting documents are essential to maintaining hospital tax compliance and minimizing potential legal disputes.

BPJS Kesehatan Claim Risks and Legal Certainty in Healthcare Services

Meanwhile, dr. Komang Adhi Restudana presented material entitled "Navigating BPJS Kesehatan Claim Risks: Practical Perspectives on Regulations, Claim Disputes, and Hospital Strategies." The presentation examined challenges faced by healthcare facilities in managing claims under Indonesia's National Health Insurance (JKN) program.

One major concern was the relationship between healthcare financing requirements, hospital liquidity, and the claims verification process conducted by BPJS Kesehatan. Delayed or rejected claims can disrupt hospital cash flow, particularly when healthcare institutions must continue meeting operational expenses while maintaining uninterrupted patient services.

The presentation identified several contributing factors to unsuccessful insurance claims, including incomplete administrative documents, inconsistencies between medical diagnoses and procedures, inaccurate INA-CBG coding, and inadequate coordination among medical personnel, coding officers, and claim management units.

Digital transformation was also discussed through the strengthening of Electronic Medical Records (EMR) and data integration with Indonesia's SATUSEHAT healthcare information ecosystem. Complete medical documentation, accurate treatment timestamps, informed consent records, and digital audit trails play important roles in supporting claim verification and providing evidence when legal disputes arise.

The material further examined legal risks arising when administrative claim problems affect patient care. Situations involving patients leaving against medical advice, differences in the interpretation of insurance coverage requirements, and disputes over rejected claims require careful consideration of patient rights, applicable regulations, and the financial sustainability of healthcare institutions.

Integrating Accounting, Technology, and Health Law

Both presentations demonstrated that effective hospital management requires a multidisciplinary approach. Reliable financial reporting depends on integrated information systems, while efficient insurance claim processing requires consistency among medical records, service coding, administrative documentation, and insurance regulations.

Strengthening staff competencies, establishing clear standard operating procedures, conducting regular data reconciliations, and implementing internal audits are among the strategies discussed to minimize administrative errors. These measures can also help healthcare facilities identify potential problems early, before they develop into disputes requiring legal resolution.

From the perspective of health law education, these discussions offered insights into the connections among financial management, medical services, information technology, and institutional legal responsibilities. Accounting and insurance claim issues should not be treated solely as administrative matters because they may directly affect regulatory compliance, patient rights, and the continuity of healthcare services.