EVALUASI SISTEM PENGENDALIAN INTERN PENERIMAAN KAS DARI RAWAT INAP PADA PUSKESMAS GUNTUR I KABUPATEN DEMAK

Abstract

Guntur I Public Health Center is one of the Regional Apparatus Organizations of the Demak District Health Office. Guntur I Health Center acts as a hospital for the surrounding community and has implemented internal controls. This final project aims to identify internal control systems and cash receipt procedures from hospitalization. The next objective is to analyze the suitability of the internal control components to the inpatient service system that has been applied with the internal control components according to COSO. The data used include qualitative data, primary data and secondary data. Collecting data using interviews, observation, document study and questionnaires. Writing research using the method of description and exposition. The results of the research discussion show that the internal control system for inpatient cash receipts has been established by the Guntur I Public Health Center, Demak Regency. There are two components of internal control on cash receipts from hospitalization that are not in accordance with the COSO component.