Pusparini, Annisa (2012) Analisis Sistem Pengendalian Internal Atas Siklus Pembelian Obat Dan Alat Kesehatan Pada Rumah Sakit Puri Cinere. S1 thesis, STIE Indonesia Banking School.
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Annisa Pusparini (200712015) - Analisis Sistem Pengendalian Internal Atas Siklus Pembelian Obat dan Alat Kesehatan Pada Ru.pdf Download (2MB) | Preview |
Abstract
The purpose of this research was to see, analyze, and identify potential weaknesses in the procurement procedures, and the internal controls related with it in Rumah Sakit Puri Cinere. Further, it provides some recommendations based on the theory to overcome potential weaknesses. In this research, qualitative analytical descriptive method is used. Collecting data methods used in this research are literature and field research. The method of analysis used in this study is assessing the current procurement procedures implemented in company, along with the internal controls applied within the cycles. The potential weaknesses will be identified then deliver the recommendations in the future. Based on the results of research, the researchers concluded that: 1) System of internal control over implementation of the procurement system of medicines and medical equipment in Rumah Sakit Puri Cinere include transaction authorization, supervision, accounting records, access, and independent verification in accordance with existing theory. 2) Internal control system for the implementation of the procurement system of buying medicines and medical equipment related with segregation of duties in Rumah Sakit Puri Cinere has been done is still a little less clear because the two parts, between inventory control and warehouse located in one section. This shows lack of control over inventory. Despite the implementation problems of unprecedented associated with weak controls through segregation of duties, but this can pose a potential possibility of fraud. Keywords: Procurement System, Internal Control, Procedures.
| Item Type: | Thesis (S1) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Ms Dyta Medina |
| Date Deposited: | 16 Nov 2020 08:35 |
| Last Modified: | 16 Nov 2020 08:35 |
| URI: | http://repository.ibs.ac.id/id/eprint/830 |
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