In this study, researchers used a qualitative research. This type of research in this study using a qualitative descriptive approach that is to describe and analyze the problems found. Qualitative research is based on primary data and secondary data. The primary data obtained through interviews, and documentation. While the secondary data obtained through historical records or reports that have been prepared in the archive in the PT. Medika Utama Nusantara.
The purpose of this study is to redesign the accounting information system design in accordance with the theory of outpatient MARSHALL B. ROMNEY, and evaluate the elements of accounting information system of outpatient according to the theory GEORGE H. Bodnar and William S. Hopwood.
The results of this study indicate that the accounting information system design that has been produced to support the management needs of the accounting information system of outpatient quickly correct and accurate. The elements of accounting information systems at the hospital of the PT. Medika Utama Nusantara has fulfilled the procedures of accounting information system elements according GEORGE H. Bodnar and William S. Hopwood