PENERIMAAN KAS DALAM MENINGKATKAN PENGENDALIAN KEUANGAN INTERNAL PADA RUMAH SAKIT JIWA GRHASIA DAERAH ISTIMEWA YOGYAKARTA
DOI:
https://doi.org/10.56606/albama.v14i2.100Keywords:
cash receipts, internal controlAbstract
The type of research used is qualitative research. The subject of writing in this paper are 3 resource persons, while the object of research on cash receipts is the activity of Cash Receipts in Improving Internal Control at the RSJ. Grhasia Special Region of Yogyakarta. Data analysis in this study used flow model analysis techniques. The steps of data flow model analysis according to Miles and Huberman (2012:15-19). The result is cash receipts and transfers at the RSJ. Grhasia Daerah Istimewa Yogyakarta is in accordance with what is stated in the SOP for the finance section. Then regarding the elements of the internal control system of the financial section of cash receipts at the RSJ. Grhasia Daerah Istimewa Yogyakarta is good because cash receipts are deposited every day at the bank. Constraints on cash receipts at the RSJ. Grhasia Daerah Istimewa Yogyakarta, which is after 20.00 hours the cash receipt process is received at the pharmacy installation and psychologist consultation is not in accordance with the cash receipts procedure applicable in the SOP. Efforts to overcome obstacles in the cash receipts process after 20.00 hours are that the cashiers have submitted them to the pharmacy installation according to the cash receipts financial management mechanism and related to psychologist consultations there should be coordination between the information department, cashiers and psychologists, and the cashiers should have a CMS (Cast Management System). ) in order to see daily transactions via transfer.
Downloads
References
Du’a Nena, A. F. (2015). ANALISA Sistem Informasi Akuntansi Dalam Meningkatkan Pengendalian Internal Atas Pendapatan Di Rumah Sakit Hermana-Lembean, Jurnal EMBA.
Hapsari, D. D., Sudjana, N., & Wi Endang, M. G. (2016). Evaluasi Sistem Akuntansi Penjualan Dan Penerimaan Kas Dalam Meningkatkan Pengendalian Intern Yang Efektif Studi Pada Pt. Sun Star Motor, Jurnal Administrasi Bisnis.
Nisa, D. C. (2017). Efektivitas Pengendalian Internal Penerimaan (Studi Kasus pada RS Muhammadiyah Gresik), UMG REPOSITORY.
RIZA, F. (2020). Analisis Penerapan Sistem Pengendalian Intern Penerimaan Dan Pengeluaran Kas Pada Rumah Sakit Ibu Dan Anak (Rsia) Banda Aceh. Unmuha Respository.
Saifudin, & Ardani, F. P. (2017). Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Dalam Meningkatkan Pengendalian Internal Atas Pendapatan Pada Rsup Dr. Kariadi Semarang, Jurnal Riset Akutansi Keuangan.
Salasa, Z. N., Saifi, M., & Azizah, D. F. (2016). Evaluasi Sistem Akuntansi Penerimaan Dan Pengeluaran Kas Dalam Upaya Meningkatkan Pengendalian Intern (Studi Pada PG. Kebon Agung Malang), Jurnal Administrasi Bisnis.
Sari, F. K. (2013). Evaluasi Penerapan Pengendalian Intern Terhadap Penerimaan Kas Pada Rumah Sakit Umum Daerah Abepura, Jurnal EMBA.
Sari, R. N. (2018). Prosedur Penerimaan Kas Pada Rumah Sakit Condong Catur
. Jurnal UII.
.jpg)
