Boise Park

Health Care
Foundation
Akuntansi Organisasi Nirlaba - Kelompok 5
Semester Genap 2021/2022
 Kelompok 5

Ahmad Angel Putri Astri Emmanuel Bryan Fania Vigianti Pratiwi

1806213724 1806134101 1906285996 1806213541

Rizki Maulida Z. Tsani Siti Hardianti Syeren Putri Wagimin Hoesly S.

1806212753 1806213270 1906286374 1906417003
 Table of Contents
03
02
01

Question 3
Question 2
Is Boise Park a Good Deal for the
Question 1 Concerns about the account
called “Membership Fees”. Give
Members and Subscribers?

What is the meaning of the the transaction Boise Park uses

account called “Reserve for to record initial deposit and
Hospital Claims”? How does it deferral!
relate to the account called
“Increase in hospital & medical
claim reserves”?
 Case Overview
Lawrence Kern
Executive Director of Idaho Consumer
Health Advocacy Program
Boise Park Health Care Foundation adalah organisasi
independen non-profit yang bergerak di bidang kesehatan
01
Mendapatkan informasi dari representatif
Service Employees’ International Union bahwa
terdapat rencana kesehatan baru dari Boise Park
Health Care Foundation.
02 03
Representatif Union Mr. Kern berpikir untuk
meminta bantuan Mr.Kern melihat laporan
untuk mengetahui apakah keuangan Boise Park
perlu merekomendasikan dua tahun terakhir
rencana baru ini kepada sebelum membuat
anggota Union atau tidak? keputusan
 Boise Park’s New Plan
Members Subscribers

Pihak Dokter dan Dokter Gigi Pasien

Membership fee Premium/tahun

Fee (Biaya) sebesar $1000 di awal $2500 per orang
pendaftaran $5000 per keluarga

Memberikan
Mendapatkan
perawatan dan
Tugas/Peran pengobatan untuk
perawatan dan
pengobatan
pasien
01
Question 1:
What is the meaning of the account called
“Reserve for Hospital Claims”? How does
it relate to the account called “Increase in
hospital & medical claim reserves”?
 Question 1: What is the meaning of the account called “Reserve for
Hospital Claims?”

Reserve for Hospital Claims

Akun cadangan yang digunakan untuk

Termasuk “actuarial estimation”
membayar apabila layanan rumah
Dana yang disiapkan untuk karena jumlah klaim yang
sakit yang bekerja sama dengan
menyelesaikan pembayaran dipertanggungjawabkan tidak
Independent Practice Associations
klaim-klaim yang belum terselesaikan. diketahui jumlahnya bahkan hingga
(IPA) lebih besar daripada pendapatan
penyelesaian.
premi dari IPA.

Dicatat sebagai liabilitas di neraca perusahaan

Question 1: How does it relate to the account called “Increase in
Hospital & Medical Claim Reserves” ?

Merupakan beban atas Actual adjustment karena merupakan

tambahan pembayaran klaim penyesuaian berdasarkan transaksi
subscribers apabila melebihi yang telah terjadi (setelah klaim
dari yang telah dicadangkan pemegang polis)

Dicatat sebagai beban di neraca perusahaan

Increase in Hospital & Medical Claim Reserves

IPA telah mencadangkan lebih banyak Pembayaran premium atas subscriber
uang untuk mengantisipasi biaya IPA masih rendah, sehingga belum
perawatan subscriber yang melebihi mampu menutup biaya tindakan medis
bundled rates. dan layanan rumah sakit dari mitra IPA.
Question 1: Give a hypothetical accounting transaction that would take
place in order for a credit and debit entry to be made to this account.

Credit

Boise Park Health Care Foundation memperkirakan bahwa cadangan klaim rumah sakit untuk tahun ini akan meningkat menjadi
$170.000, karena pandemi Covid-19 dan banyak pasien membutuhkan perawatan ekstra yang melebihi bundled fee untuk
menyembuhkan penyakitnya.

Increase in reserve for hospital claims (expense) $170,000

Reserve for hospital claims $170,000

Debit

Pada akhir tahun, IPA mencatat bahwa klaim aktual untuk rumah sakit selama tahun tersebut adalah $170.000. IPA kemudian
membayar klaim kepada mitra rumah sakit mereka.

Reserve for hospital claims $170,000

Cash $170,000
Question 1: The Example of Accounting Transaction

Boise Park estimated reserve for hospital claim for

$55 and charge an employee (insured) for $60
premium. The employee claimed $65.

Hospital Claim $55

Increase in hospital reserve claim $5
Reinsurance $5
Cash $65
02
Question 2:
Concerns about the account called
“Membership Fees”. Give the transaction
Boise Park uses to record initial deposit
and deferral!
Question 2: Concerns about the account called “Membership Fees”. Give
the transaction Boise Park uses to record initial deposit and deferral
Membership Fees

beberapa organisasi non profit seperti industri atau

asosiasi professional, mempunyai member / anggota
yang membayar iuran.

Membership fees merupakan sumber dana cadangan

(reserves) yang bermanfaat bagi foundation tersebut.

Membership fees didapatkan dari para dokter yang

bergabung dengan IPAs
Question 2: Concerns about the account called “Membership Fees”.
Give the transaction Boise Park uses to record initial deposit and deferral

Transaksi yang dicatat Boise Park Health Care Foundation

dari penerimaan kas $1000 adalah $667 sebagai
pendapatan atas pembayaran membership atau atas
penerimaan initial deposit dan Advanced premium deposit
sebesar $333.
 Jurnal

Cash $1000
Revenue from Membership fees $667
Advanced Premium Deposit $333

Cash $1000
Deferred Membership Income $667
Advanced Premium Deposit $333

Deferred Membership Income $667

Revenue from Membership Fees $667
03
Question 3:
Is Boise Park a Good Deal for the
Members and Subscribers?
 Deals for The Members
Members tidak mendapatkan kepastian
The Members are not salaried by the IPA terkait benefit karena tidak ada gaji yang
pasti

The Members should pay a one-time membership

Members diharuskan membayar dan
fee and agreeing to abide by its policies and
terikat dengan peraturan yang ada
procedures

A successful IPA must set realistic yet competitive

premiums. If its premiums are too high, it will not Dapat dilihat jika Members dalam
attract subscribers; if they are too low, it will incur menentukan premiums nya sangat
operating deficits and possible resignation of the bergantung kepada Subscribers
member physicians

If an IPA’s cost of hospital and physician services Apabila biaya rumah sakit dan pelayanan
exceeds its premium revenue, its member kesehatan melebihi premium revenue
physicians usually absorb about 15 to 20 percent of mereka. Members harus ikut menanggung
the deficit kerugian sebesar 15-20%

Deals yang ada cenderung tidak menguntungkan bagi Members

 Deals for The Subscribers
Get a Cheaper Cost Free Consultation Fee
Subscribers get health services from The cheaper cost is also
PCP which consists of doctors and supported by the other
dentists who are reliable. In addition, benefits from IPA where that
IPA also provides services that are organization also covers
relatively cheaper than other consultation fees for
alternatives because the subscribers, as long as the
organization prioritizes cost consultation is carried out
effectiveness within the IPA network.
Get quality facilities
Subscribers receive
excellent service suited to
their needs, ranging from
direct treatment from their
PCP through referrals to
specialists and
hospitalization.
“Most IPA members are primary care
physicians (PCPs). Subscribers (patients)
are required to see a PCP initially for all
illnesses, and are not covered for care
provided by physicians outside the IPA’s
physician network. Overall, the PCP is
responsible for assuring that medical
treatment and hospital costs do not
exceed IPA premium revenue.”
Premium Subscription
Customers get a premium
subscription because
individuals only pay $2,500
and families pay $5,000,
and that premium price
already covers all services
in the IPA network.
 Conclusion
Apakah perlu merekomendasikan rencana baru dari Boise Park
kepada anggota Union?

Menurut kami rencana ini In-Feasible direkomendasikan kepada

anggota Union (Members), mengingat Union itu sendiri merupakan
perserikatan yang bertujuan untuk menjaga kesejahteraan para
pekerja (Dokter) di dalamnya. Sedangkan, rencana ini terlihat
Unfavorable karena hanya menguntungkan pihak subscribers
(pasien). Biaya premium yang terlalu rendah dan turnover yang
rendah, menyebabkan defisit pada operasional dan members
(dokter)

Lawrence Kern
Executive Director of Idaho Consumer
Health Advocacy Program
Thank You!

Boise Park
Health Care
Foundation