Skripsi

DAMPAK REORGANISASI PADA PELAKSANAAN PENGENDALIAN INTERNAL RUMAH SAKIT (STUDI KASUS PADA RSUP. DR. MOHAMMAD HOESIN PALEMBANG)

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Penilaian

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The objectives of this research are: 1) to evaluate the implementation of internal control on RSUP. Dr. Mohammad Hoesin before it was reorganized into Sadan Layanan Umum, and 2) to evaluate the implementation of internal control on RSUP. Dr. Mohammad Hoesin after it been reorganized into Sadan Layanan Umum. Research finding has shown ,hat reorganization into SLU has changed the institutional form of RSUP. Dr. Mohammad Hoesin Palembang. The reorganization into SLU has also changed the formal authority. responsibility, and financial management on the organization chart of RSUP. Dr. Mohammad Hoesin Palembang. There are no specific changes on general objectives and the objectives of each health . services unit in RSUP. Dr. Mohammad Hoesin Palembang. Furthermore, lhis study also identifies that Standar Pengendalian Internal Pemerintah (SPIP) ·which has applied by BLU were developed according to infernal control model of Commission Of Sponsoring Organization On Treadway (COSO). Consequently, not all of the infernal control subcomponent and procedure in RSUP. Dr. Mohammad Hoesin Palembang sign[ficantly influenced by applying BLU. Though !he implementation of BLU has brought several privelege and flexibility in .financial management, there were many inadequacy occured because of the collision between BLU application and previous application. These situalion has obstruct the optimalization of BLU internal control in hospital. In order to overcome those obstacle, 1he hospital management and government institution should held a continual evaluation 10 complete the quality of financial management, internal control, and follow-up the recomendation of internal controller unit on BLU.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
0907001294	T28748	T287482009	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T287482009

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2009

Collation

xv, 137 hlm.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

658.402 07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Ekonomi Akuntansi
Pengendalian Internal Rumah Sakit

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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