The aims of this thesis are to examine the effect of Independent Variables ( i.e., operational audit, internal control, good clinical governance, business ethics of hospital institutions ) on the effectiveness of BPJS patient service in hospitals as Dependent Variable and to know if there is a difference between the effectiveness of BPJS patient service in Government Hospitals (RSUD) and the effectiveness of BPJS patient service in Private Hospitals (RS Swasta Surakarta). The Author did the research with empirical studies at RSUD and RS Surakarta. The Author use purposive sampling method to determine The Respondents in 3 Hospital ( i.e.,1 RSUD and 2 Private Hospital ). The Repondent are those who work in Department of SPI, Accounting and Finance, and BPJS. The Analysis used in this thesis are Regression analysis and Independent Sample T-Test. Based on this case, The Author have conlusions that there is an effect of 3 Independent Variables ( i.e., operational audit, internal control, good clinical governance ) on the effectiveness of BPJS patient service in hospitals and there is no effect of business ethics on the effectiveness of BPJS patient service in hospitals. Analysis of Variance said that there is no difference between the effectiveness of BPJS patient service in Government Hospitals (RSUD) and the effectiveness of BPJS patient service in Private Hospitals (RS Swasta Surakarta).