Analisis Pengendalian Intern Terhadap Persediaan Obat Untuk Pasien Pengguna BPJS (Badan Penyelenggara Jaminan Sosial) Kesehatan Di RSUD (Rumah Sakit Umum Daerah) Arifin Achmad Provinsi Riau

Oemar, Fahmi and SUSANTI, dewi (2023) Analisis Pengendalian Intern Terhadap Persediaan Obat Untuk Pasien Pengguna BPJS (Badan Penyelenggara Jaminan Sosial) Kesehatan Di RSUD (Rumah Sakit Umum Daerah) Arifin Achmad Provinsi Riau. Jurnal Akuntansi Kompetif, 6 (2). pp. 213-224. ISSN 2622-5379

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Abstract

The hospital is a health service institution for the community with characteristics that are influenced by the development of health science, technological advances, and the socio-economic life of the community which must continue to be able to improve quality services. The existence of a change in a health program is a necessity regarding the implementation of internal control which is quite intensive because it greatly influences a hospital's operational process. This study aims to analyze and explain the application of internal control system elements to drug supply for patients using BPJS for health at the Arifin Achmad Regional General Hospital, Riau Province. This research was conducted at the Arifin Achmad Regional General Hospital, Riau Province. This study uses a qualitative descriptive method with primary and secondary data. Data analysis was carried out using descriptive qualitative analysis, namely a research design that provides a systematic description of scientific information originating from the subject or object of research. The results of this study indicate that there is a determination and authority of responsibility in recording debt which is still being handled by the procurement party which should have duties and responsibilities as part of accounting, resulting in segregation of duties and dual tasks.

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