| Tóm tắt: | Internal control system of government as a process integral to the actions and activities carried out continuously by the leadership and all employees are thoroughly organized within the central and local governments to provide reasonable assurance for the achievement of organizational goals through effective and efficient, the reliability financial reporting, safeguarding of state assets, and compliance with laws and regulations.
The research was conducted at the Hospital Yogyakarta, located in Jl. Wirosaban No. 1, Yogyakarta. The research data were obtained primarily through interviews with the Team Coordinator Jamkesmas hospital Yogyakarta and the Internal Investigation Unit is to understand and master the context of internal control. The results of these interviews reinforced by questionnaires given. In addition the research data were also obtained from written sources relating to the standard operating procedures relating to liability claims Jamkesmas, financial accountability report claims Jamkesmas Hospital Yogyakarta. Information obtained and analyzed to describe whether internal controls are adequate and functioning effectively.
Survey results revealed that the internal controls related liability that existed at kliam Jamkesmas Hospital Yogyakarta is not yet effective and have not been adequate due to the weaknesses that exist include hospital management that have not been to Yogyakarta and anticipating the associated risks such as liability claims Jamkesmas not anticipate when the claim paid by Jamkesmas, anticipate delays in settlement of claims Jamkesmas financial reporting, safeguarding of the transaction documents Jamkesmas claims, and the coordinator of a team of personnel turnover Jamkesmas particularly special financial treasurer Jamkesmas claims that have not been conducted, the lack of human resource quantity Hospital Yogyakarta in particular to the team coordinator Jamkesmas Hospital Jogja. The recommendations given are constructive and helpful Hospitals in solving problems which occur.
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