Evaluasi Sistem Pelaporan Keuangan Rumah Sakit Panti Nugroho Yogyakarta

Sari, Kartika, Drs. Haryono, M.Com., Ak.

2007 | Skripsi | S1 Extention - Accounting

Background: As an service unit, hospital must apply a good record-keeping of transaction system in order to identified performance of system. Good financial reporting system can support attainment of standard quality of hospital, because financial report can describe the hospital performance in a period.

Objective: This research aimed to analyze business process hospital, internal control which being applied as support of financial report validity and financial reporting system.

So the financial statement can be analyzed and result relevant data.

Method: This research was qualitative study, by comparing financial reporting system which made by hospital with Indonesia financial accounting standard. The steps were: problem identification, initial investigation, need analysis, build system alternatives, election of appropriate system

Result: Panti Nugroho Hospital have a good internal control system, which is so that information which result by correct hospital operational process could be justified as long as there is no cooperation between employees to do authority abuse. However in financial report of Panti Nugroho Hospital there are still some names of accounts which can generate mistake of user assumption.

Keyword: System Evaluation, Hospital, Financial Reporting, Financial Statement

Kata Kunci : system evaluation, financial reporting, financial statement, evaluasi laporan keuangan