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TINJAUAN PENGENDALIAN INTERNAL SISTEM INFORMASIAKUNTANSI BERBASIS KOMPUTER PADA RUMAH SAKIT ADVENT BANDUNG

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coNrRoL,ilt#ilfff R BA'ED ACC.,NTING INFORIUATION SYSTEMS REVIEW ON BAI{DT]NG ADVENTIST HOSPITAL By: Noviana Notty Intemal control ofa computer-based accounting information system is a control that includes general controls intended to ensure stability and proper management control in an organization's environment, while application controls ensue that tran sactions are processed correctly. This research is intended to review the control of computer based accounting information system h Bandung Adventist Hospital' This research used descriptive methods that described all activities based on the facts in the institution, data were then processed and conclusions were drawn from the results of the analysis' The data were gathered in this research through admidstrating distributing questionnaires to 14 respondents, interviews, and collection document related to the research. By using descriptive statistics the following results were obtained: Implemeritation of intemal control of a computer based accounting information system in Bandung Adventist Hospital is done well' There can be shown by -"^*" the mean -value of the intemal conhol of a computer based accounting information system is 0.9217, the mean value of general control category 0'9505 and the mean-value of application control 0.8929. Indicators that have the highest mean value is data management control 1,0000 and indicators with low mean value is central computer control 0,8929 and processes control 0,7857' Based on the significance test, mean value of central computer control have sipifrcant differe-nces with operating system control and management data control'