EVALUASI SISTEM PENGENDALIAN INTERN PENERIMAAN DAN PENGELUARAN KASPADA RUMAH SAKIT(Studi Kasus pada RSI Nashrul Ummah di Lamongan)
| Main Author: | Nurhidayati, Diyah Ayu |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2007
|
| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/9887/1/EVALUASI_SISTEM_PENGENDALIAN_INTERNPENERIMAAN_DAN_PENGELUARAN_KASPADA_RUMAH_SAKIT.pdf http://eprints.umm.ac.id/9887/ |
Daftar Isi:
- This research is a case study on the RSI Nashrul Lamongan Ummah with the title "Evaluation of Internal Control System Revenues and Expenditures Cash In Hospital (Case study of RSI in Lamongan Nashrul Ummah)." The purpose of this study was to determine whether the system of internal control of cash receipts and have been effective and efficient. The data that is used is to evaluate the components of internal control system which consists of the organizational structure, authority systems and recording procedures, the practice of healthy, quality human resources, and using analysis of effectiveness and efficiency of cash. Based on analysis of system components can be known pengendaliaan there are still some weaknesses, such as spending large amounts of cash and still use cash, there is no rotation of office and has not been implemented so that the control system of cash imprest not guaranteed that may lead to inefficient cash management . Cash receipts in 2004 and 2005 have been effective, while the cash expenditure in 2004 has not been effective due to swelling of cash and cash expenditure in 2005 was effective. Mengelami cash turnover decreased from 2004 to 2005, this shows that is not efficient cash management. Based on the analysis conducted should the RSI Nashrul Ummah Lamongan reviewing budgeting system in its cash expenditures and cash turnover should be increased in the hope that next year could be an efficient cash management.