| Summary: | The bigger a company will increase the risk of failure. The need for internal
control to prevent the risk is becomes higher. Lately, the health institutions under
the spotlight due to some cases. One is a case of alleged malpractice in Manado.
This case shows that people have started to critical and demand hospital always
give maximum services. In Bantul, Panembahan Senopati Hospital is the largest
hospital with an average increase of 30 % of patients per year. This study aims to
assess the operational risks of Panembahan Senopati Hospital and assess
management compliance against the COSO Internal Control Framework with the
assumption that Sistem Pengendalian Internal Pemerintah is adopted from COSO
Internal Control Framework.
The study was conducted with a qualitative approach. The method of data
collection was done by the study of literature through theoretical analysis of various
sources and secondary data analysis, and field studies with observation and
interviews in a hospital environment. Interviews were conducted by a sampling of
the some relevant management to this study. The interview is limited to issues of
operational risk assessment and management compliance with COSO Internal
Control Framework.
The results showed that in risk assessment, Finance Division, Installation of
PSRS, and Installation of Medical Record and SIM RS occupy the top three highrisk
division. Management could response to the risks by sharing and reduce risk.
The main risk which is faced by hospitals is the effectiveness and efficiency of
operations due to cash flow problem in the hospital. Then, in general, management
compliance with COSO Internal Control Framework has been good enough, but
require further improvement. The most important issue is hospital�s Satuan
Pengawas Intern (SPI) did not operate. Researchers advised to cooperate with the
public accounting firm to create the form of Internal Audit Charter as a basis, and
run the SPI based on it.
|
|---|