Hastitoro, Digar (2019) Analisis Sistem Pengendalian Internal pada Siklus Pendapatan dan Pengeluaran Kas (Studi Kasus pada Rumah Sakit Wava Husada Kabupaten Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis penerapan sistem pengendalian internal pada siklus pendapatan dan pengeluaran kas yang ada di Rumah Sakit Wava Husada. Jenis penelitian ini adalah penelitian kualitatif dengan menggunakan pendekatan deskriptif. Dengan melakukan uji komparasi sistem pengendalian internal yang dijalankan di Rumah Sakit Wava Husada terhadap sistem pengendalian internal yang efektif menurut Committee of Sponsoring Organizations of the Treadway Commission (COSO) yang terdiri lingkungan pengendalian, penilaian risiko aktivitas pengendalian, informasi dan komunikasi, serta pemantauan pengendalian. Berdasarkan hasil penelitian, dapat diketahui bahwa pengendalian internal terkait dengan siklus pendapatan dan pengeluaran masih belum efektif. Masih terdapat permasalahan diantaranya (1) belum adanya pemisahan tugas pada bagian administrasi billing seharusnya terdapat pemisahan tugas yang jelas supaya potensi terjadinya kecurangan dapat dihindari, (2) pemberian piutang umum kurang mendapatkan otorisasi dari bagian keuangan seharusnya pemberian piutang umum mendapatkan otorisasi supaya ada yang bertanggung jawab, dan (3) dalam memberikan piutang umum identitas pasien terkadang tidak diteliti terlebih dahulu sehingga menyebabkan penagihan piutang umum menjadi bermasalah seharusnya dalam memberikan piutang pencantuman identitas harus jelas supaya mempermudah dalam proses penagihan. (4) Whistleblowing system belum berjalan dengan baik
English Abstract
The research has the aim to analyze the internal control system, particularly the system of cash revenue and expenditure, of Wava Husada Hospital. The research is qualitative descriptive by comparing the internal control system in Wava Husada Hospital against the effectiveness of the internal control system according to the Committee of Sponsoring Organizations of the Treadway Commission (COSO), consisting of control environment, risk assessment, control activities, information and communication, and monitoring. Based on the results of the research, it was found that internal control related to the cycle of income and expenditure is still not effective. There are still problems, including (1) the absence of segregation of duties in the billing administration section, which should have a clear separation of duties so that the potential for fraud can be avoided; (2) the provision of general accounts receivable lacks authorization from the financial section, and thus the general receivables should be given authorization so that someone is responsible; (3) in providing general accounts, the patient's identity is sometimes not examined first, which causes the problematic collection of general accounts receivable, as in providing receivables, the inclusion of identity must be clear in order to facilitate the billing process; and (4) the whistleblowing system has not run well
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/147/051903626 |
| Uncontrolled Keywords: | sistem pengendalian internal, siklus penerimaan kas, siklus pengluaran kas, COSO, Rumah Sakit, internal control system, revenue cycle, expenditure cycle, COSO, Hospital |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.028 5 Accounting (Computer applications) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 11 Aug 2020 16:43 |
| Last Modified: | 21 Oct 2021 07:31 |
| URI: | http://repository.ub.ac.id/id/eprint/170230 |
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