Analysis of the Application of the Abc-Ved Priority Scale in Managing Accounts Payable to Support Smooth Hospital Operations
Abstract
Accounts Payable (AP) management in the hospital industry is highly complex as it directly relates to the continuity of critical medical supplies. This study aims to develop and evaluate a vendor debt payment queue decision-making model using the integration of ABC and VED analysis through the MATA-AP (Accounts Payable Queue Tabulation Management) system at JEC Candi Eye Hospital, Semarang. The research method used is a qualitative case study with an implementation simulation approach using an operational database for the June 2026 period in a cash stress testing scenario. The simulation results show that the MATA-AP system successfully shifts the conventional debt management paradigm from purely nominal financial accounting (ABC Scale) to one based on clinical protection and patient safety. Through the implementation of a hierarchical weighting system algorithm, the system is able to automatically filter and elevate Vital (V) clinical category vendors to the top of the executive summary of the daily finance manager email, regardless of the small nominal rupiah value billed. In addition, the automation of internal control functions has proven reliable in detecting duplicate invoice number input errors to prevent cash leakage due to double payments. From a workflow perspective, this system successfully reduces the manual recapitulation process from hours to minutes after data is inputted through the Input Panel. The managerial implications of this research underscore the crucial role of MATA-AP as a strategic tool for top management in developing objective, transparent, and accurate cash allocation planning to eliminate the risk of credit blockages from major medical vendors.
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