EVALUASI SISTEM PENGENDALIAN INTERN PEMBELIAN OBAT DAN PENGELUARAN KAS DI RSU Dr. SAYIDIMAN MAGETAN

Renti Dwi Marina

Abstract


This research represents case study in RSU DR.Sayidiman Magetan with title "Evaluation of Internal Controlling System Medicine Purchasing and Cash Expenditure in RSU Dr.Sayidiman Magetan".
The purpose of this research is to evaluate internal controlling system to purchasing and cash expenditure to medicine in RSU Dr. Sayidiman Magetan, and to identify various problems related to internal controlling system.
To be able to answer that matter, needed data supporting. Data collecting at this research by documentation and interview. Data analysis done by using evaluation at fundamental element of internal controlling system.
Base on data analysis in research acquired a conclusion that RSU Dr. Sayidiman Magetan has done internal controlling better; for example, there are some part to each duty. To execute purchasing have to get authorization from Apothecary
and expenditure of cash have to get authorization from branch manager and cashier.
Besides record-keeping also done pursuant to existing document and form, as well as giving of account number to every transaction group. Officer in RSU Dr. Sayidiman
Magetan have appropriate responsibility and quality.
But in controlling execution there are weakness that is with the existence of occupation geminating at purchasing part which double as field of acceptance and cashier double as field of inspection. Besides usage of purchasing document and
expenditure of cash not used serial number printed yet.
Base on that conclusion, there are some suggestion that can be made consideration to officer of RSU Dr. Sayidiman Magetan. For the field which have double duty better be dissociated, usage of serial number printed in using purchasing form and expenditure of cash, and inspection done suddenly so that internal controlling can run better.

 

Keyword : Controlling Intern System

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/102/jiptummpp-gdl-s1-2005-rentidwima-5068-PENDAHUL-N.pdf


Keywords


Controlling Intern System