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PERANAN INTERNAL AUDIT DALAM PENGENDALIAN INTERN PENERIMAAN KAS PADA RUMAH SAKIT ADVENT BANDUNG

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ROLE OF INTERNALAUDIT IN INTERNAL CONTROLACCEPIANCE OF CASE ON HOSPTTAL BANDUNGADVENT ABSTRACT By: Andri Goklas The purpose of this study was to determine the implementdion of intemal audit, cash receipts internal control implementation and intemal audit role in intemal pengendaliaan cash receips at Bandung Adventist Hospital. The research was conducted by using descripfive metho{ the method of collecting and meninterpretasikan dat4 so it can generate the information needed for a conclusion. Data were analyzed by using statistical analysis of Pearson product moment correlation coefficient, significance test and determination coefficient analysis. Data collection techniques include interviews, questionnaires, and study documentation. Based on the results of research that bas been made, implementation of intemal audit in Bandung Adventist Hospital conducted by the independent audit process including planning by determining the time of the audit and audit cash receipts; execution by way of collecting the doctmrents relating to the cash receipts and mengauditnya; after that prepare audit reports with the Reports pety excess cash; and recommendations for*arded to the deputy finance director and then to the cashier. lmplementation of intemal control of cash receipts performed in accordance with existing procedures and based on organizational structure ln accordance with the procedure is divided into two namely: Ou@tlent where the start of registration, then to the chamber 10, then to the doctor, the pharmacy, then to the cashier, all the recording information is computerization. lnpatients ranging from registratioq to the chamber 10, a doctor and then to the inpatient registration forwarded to the nursing, all the necessary patient initially recorded manually and then entered into the computer, then to the PBO and finally to the cashier Based on the results using Pearson Droduct moment. has obtained results for the coeffrcient r : 0.4923. indicates the presence of a moderate and positive relationship between two variables namelV intemal audit and internal control of cash receipts. Throueh the hvpothesis testing oerformed is known that t hituns: 2.0932 while t tabel : 1.771. which means si mificant testins' and Ho is reiected. Internal audit in accordance with the studv contributes 24,23o/o ta the cash receiots internal controt, and the remaining 75.77o/o inflwt:ad by other factors.