EVALUASI SISTEM PENGENDALIAN INTERN PEMBELIAN DAN PERSEDIAAN INSTALASI GIZI RUMAH SAKIT NIRMALA SURI

WARDANI, RUSDIANA KUSUMA (2010) EVALUASI SISTEM PENGENDALIAN INTERN PEMBELIAN DAN PERSEDIAAN INSTALASI GIZI RUMAH SAKIT NIRMALA SURI. Other thesis, Universitas Sebelas Maret.

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    Abstract

    Nirmala Suri hospital gives health services to its patients. One of the services is nutrition service. Nutritional service is the one for fulfilling the nutrition requirement of hospital, both for out- and inpatient for the body metabolism need, health improvement as well as rehabilitative and preventive attempts. Nutrition service should give the best quality to the patient because it will very helpful in the recovery process. For that reason, it should be supported by a good system and procedure. One of them is the internal control system of nutrition installation both in acquiring and usage. The research aims to find out as well as to evaluate the implementation of internal control system of nutrition installation purchasing and supply in Nirmala Suri Hospital. The research also aims to obtain the evidence of the strength and weakness of internal control system of nutrition installation in Nirmala Suri Hospital. Evaluation on internal control system conducted encompasses the firmly separation of functional responsibility, authority system and registration procedure giving adequate protection on the wealth, debt, income and expense as well as evaluation on the employees with the quality corresponding to their responsibility. From the research conducted, it can be concluded that the nutrition installation purchasing and supply in Nirmala Suri Hospital, has not been adequate. There are some weaknesses leading to the difficulty of achieving the objective of internal control. There are function doubling of reception and storage functions, there is no debt record procedure, return procedure about the nutrition installation purchase, there is no usage procedure, return as well as adjustment for the damaged products. The document used in without printed ordered number as well as there is no suddenly examination. Considering such weakness, the following recommendations are proposed as the input for Nirmala Suri Hospital. The recommendations include there should be separation of reception and storage function to minimize the fraud due to function doubling, there should be made a accounting procedure and record about debt, usage, return and adjustment for the damage supply, the printed ordered number- document should be made its usage should be responsible for by the authorized party, and there should be suddenly examination (inspection) in order to asses the employee’s performance. Keywords: internal control, purchase, supply

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Miftahful Purnanda Puspasari
    Date Deposited: 22 Jul 2013 20:51
    Last Modified: 22 Jul 2013 20:51
    URI: https://eprints.uns.ac.id/id/eprint/8207

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