ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS SIKLUS PENGELUARAN DI RSUP DR. SARDJITO YOGYAKARTA
| Main Authors: | , Deni Erwanto, , Prof. Dr. Slamet Sugiri, M.B.A., Ak., C.M.A. |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
|
| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/123439/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=63550 |
Daftar Isi:
- Financial statements prepared by RSUP Dr. Sardjito Yogyakarta always get a qualified opinion since the hospital is running pattern of financial management of public service agencies (BLU). One exception is the presentation of accounts payable. Inaccuracies in the presentation of the accounts indicate the application of the system of internal control in the expenditure cycle has not been effective. This study aims to describe and gain an understanding of the application of the system of internal control over the expenditure cycle. In addition, this study also aims to conduct analysis and provide recommendations of the improvement of the internal control system of the expenditure cycle. This study uses the Internal Control - Integrated Framework of the Committee of Sponsoring Organizations (COSO) of the Treadway Commission. Analysis conducted on the design and practices of internal control systems in the expenditure cycle in RSUP Dr. Sardjito Yogyakarta. The research conducts through the interview and the document available in the Dr. Sardjito hospital to determine the effectiveness and weaknesses of applied internal control systems. The research findings showed that the application of the system of internal controls over the expenditure cycle in RSUP Dr. Sardjito Yogyakarta has not effective yet. Some of the designs of internal control have the disadvantage that there is no standard procedure for recording accounts payable from acquisition by way of co-operation and there is no standard procedure for recording accounts payable payment. Some deviations also occur in the use of controlling account of debt recording and some procurement / receipt of goods continue to run even if the contract has not been signed. Such deviation is due to poor material requirements planning.