ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS SIKLUS PENERIMAAN KAS (Studi Kasus pada RSUD Kabupaten Jombang)

Main Authors: Ningsih, Venia Wahyu, Wijayanti, Anita
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: Fakultas Ekonomi dan Bisnis Universitas Brawijaya , 2016
Online Access: https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/2022
https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/2022/1853
Daftar Isi:
  • This study aims to describe how internal controls have been applied to the General Hospital of Jombang especially in the cycle of cash receipts. Data collection for this study was done by interview, direct observation and documentation as well as the use of literature related to the cycle of cash receipts. Results from this study indicate that there are some weaknesses in the internal control Hospital Jombang. Which were related to the absence flowchart cash receipts, and SOP patient enrollment. Therefore, hospitals need to design a system that is more effective and efficient.Key words: Systems, Information, Accounting, Internal Control, Cash Receipt Cycle