Analisis Sistem Pengendalian Internal Atas Siklus Pengeluaran Di RSUD Dr. Sardjito Yogyakarta

ERWANTO, DENI (Adv.: Slamet Sugiri, Prof. Dr., M.B.A., Ak., CMA.), Slamet Sugiri, Prof. Dr., M.B.A., Ak., CMA.

2014 | Tesis | S2 Magister Accountancy

Laporan keuangan yang disusun oleh RSUP Dr. Sardjito Yogyakarta selalu mendapatkan opini wajar dengan pengecualian sejak rumah sakit tersebut menjalankan pola pengelolaan keuangan badan layanan umum (BLU). Salah satu pengecualiannya adalah penyajian akun utang usaha. Ketidakakuratan penyajian akun tersebut mengindikasikan penerapan sistem pengendalian internal pada siklus pengeluaran belum efektif. Penelitian ini bertujuan untuk mengetahui gambaran dan mendapatkan pemahaman penerapan sistem pengendalian internal atas siklus pengeluaran tersebut. Selain itu penelitian ini juga bertujuan untuk melakukan analisis dan memberikan rekomendasi perbaikan sistem pengendalian internal atas siklus pengeluaran tersebut.

Penelitian ini menggunakan Internal Control - Integrated Framework dari The Committee of Sponsoring Organizations (COSO) of the Treadway Commission. Analisis dilakukan terhadap disain dan praktik sistem pengendalian internal pada siklus pengeluaran di RSUP Dr. Sardjito Yogyakarta. Penelitian dan wawancara dilakukan untuk mengetahui kelemahan dan efektivitas penerapan sistem pengendalian internal.

Hasil penelitian menunjukkan bahwa penerapan sistem pengendalian internal pada siklus pengeluaran di RSUP Dr. Sardjito Yogyakarta belum efektif. Beberapa disain pengendalian internal memiliki kelemahan yaitu belum ada prosedur standar pencatatan utang usaha yang berasal dari pengadaan dengan cara kerjasama operasi dan belum ada prosedur standar pencatatan pembayaran utang usaha. Beberapa penyimpangan juga terjadi yaitu tidak digunakannya kontrol jumlah dalam pencatatan utang usaha dan beberapa pengadaan/penerimaan barang tetap berjalan walaupun kontrak belum jadi karena lemahnya perencanaan kebutuhan barang.

Financial statements prepared by RSUP Dr. Sardjito Yogyakarta always get a qualified opinion since the hospital is running pattern of financial management of public service agencies (BLU). One exception is the presentation of accounts payable. Inaccuracies in the presentation of the accounts indicate the application of the system of internal control in the expenditure cycle has not been effective. This study aims to describe and gain an understanding of the application of the system of internal control over the expenditure cycle. In addition, this study also aims to conduct analysis and provide recommendations of the improvement of the internal control system of the expenditure cycle.

This study uses the Internal Control - Integrated Framework of the Committee of Sponsoring Organizations (COSO) of the Treadway Commission. Analysis conducted on the design and practices of internal control systems in the expenditure cycle in RSUP Dr. Sardjito Yogyakarta. The research conducts through the interview and the document available in the Dr. Sardjito hospital to determine the effectiveness and weaknesses of applied internal control systems.

The research findings showed that the application of the system of internal controls over the expenditure cycle in RSUP Dr. Sardjito Yogyakarta has not effective yet. Some of the designs of internal control have the disadvantage that there is no standard procedure for recording accounts payable from acquisition by way of co-operation and there is no standard procedure for recording accounts payable payment. Some deviations also occur in the use of controlling account of debt recording and some procurement / receipt of goods continue to run even if the contract has not been signed. Such deviation is due to poor material requirements planning.

Kata Kunci : internal control, expenditure cycle, accounts payable, COSO, pengendalian internal, siklus pengeluaran, utang usaha.