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THE RELATIONSHIP OF INTERNAL CONTROL SYSTEM WITH THE IMPLEMENTATION COMPLIANCE OF ACCOUNTING AND FINANCIAL REPORTING STANDARDS OF PUBLIC SERVICE BOARD (Case Study at Cicendo Eye Hospital)

Tugas Akhir, 003 / 2012 / AMP
Undergraduate Theses from JBPTPPOLBAN / 2018-09-03 15:05:52
Oleh : Mokhamad Rizaldy Taufik - 08624047 (mokhamad.rizaldy@gmail.com)
Dibuat : 2014-05-22, dengan 4 file

Keyword : Badan Layanan Umum (BLU), Pola Pengelolaan Keuangan Badan Layanan Umum (PPK-BLU), Sistem Pengendalian Internal, Standar Akuntansi dan Standar Pelaporan Keuangan
Subjek : Financial Management Design of Public Service Board, Internal Control Systems, Accounting Standards and Financial Reporting Standards

RS Mata Cicendo adalah salah satu instansi penyandang status BLU penuh yang harus melaksanakan Pola Pengelolaan Keuangan Badan Layanan Umum (PPK BLU). Dalam Peraturan Menteri Keuangan Nomor 76/PMK.05/2008 Tentang Pedoman Akuntansi dan Pelaporan Keuangan BLU, disebutkan bahwa sistem akuntansi dalam PPK-BLU harus disusun dengan berpedoman pada prinsip pengendalian internal sesuai praktek bisnis yang sehat. Untuk itu, pelaksanaan sistem pengendalian internal tersebut dipercaya sebagai salah satu unsur yang mempunyai hubungan erat dengan tingkat keberhasilan pelaksanaan PPK-BLU, khususnya di RS Mata Cicendo. Tujuan dari penelitian ini adalah untuk mengetahui implikasi penerapan PPK-BLU, mengetahui pelaksanaan sistem pengendalian internal atas pelaksanaan standar akuntansi dan standar pelaporan keuangan, mengetahui ketaatan pelaksanaan standar akuntansi dan standar pelaporan keuangan, dan mengetahui hubungan antara pelaksanaan sistem pengendalian internal dengan ketaatan pelaksanaan standar akuntansi dan standar pelaporan keuangan yang terjadi secara khusus di RS Mata Cicendo. Metode penelitian yang dipakai adalah metode deskriptif dengan instrumen data berupa wawancara, observasi, dan kuesioner. Data yang diperoleh diolah dengan menggunakan Software SPSS 18 dengan model pengujian hipotesis menggunakan analisis korelasi Spearman’s Rank. Hasil penelitian menunjukkan bahwa pelaksanaan PPK-BLU di RS Mata Cicendo telah memberikan implikasi baik positif atau negatif pada beberapa aspek instansi. Pelaksanaan kegiatan pengendalian internal dan pelaksanaan standar akuntansi dan standar pelaporan keuangan yang dilaksanakan di RS Mata Cicendo dapat dikategorikan sudah sangat memadai. Hasil penelitian ini pun menunjukkan bahwa terdapat hubungan yang positif dan signifikan antara pelaksanaan sistem pengendalian internal dengan ketaatan pelaksanaan standar akuntansi dan standar pelaporan keuangan di RS Mata Cicendo. Kata kunci : Badan Layanan Umum (BLU), Pola Pengelolaan Keuangan Badan Layanan Umum (PPK-BLU), Sistem Pengendalian Internal, Standar Akuntansi dan Standar Pelaporan Keuangan.

Deskripsi Alternatif :

Cicendo Eye Hospital is one of the public institution with the full status that must implement the Financial Management Design of Public Service Board as known as PPK-BLU. In the Finance Regulation of Finance Minister No. 76/PMK.05/2008 About Accounting and Financial Reporting Guidelines for BLU, BLU noted that the accounting system of PPK-BLU must be prepared to be guided by the principle of internal control according to sound business practices. Therefore, implementation of internal control system is believed to be one of the elements to have close ties with the successful implementation of PPK-BLU, especially in Cicendo Eye Hospital. The purpose of this research is to know the implications of the application of PPK-BLU, knowing the implementation of the system of internal control over the implementation of accounting standards and financial reporting standards, knowing the compliance implementation of accounting standards and financial reporting standards, and determine the relationship between the implementation of internal control systems with the compliance implementation of accounting standards and financial reporting standards that occurred specifically in Cicendo Eye Hospital. The research method is descriptive method with the data instrument are interviews, observation, and questionnaires. The data obtained were processed using SPSS 18 software with the model of hypothesis testing use the Spearman's rank correlation analysis. The results showed that the implementation of the PPK-BLU in Cicendo Eye Hospital has been providing either positive or negative implications on several aspects of the agency. Implementation of internal control activities and implementation of accounting standards and financial reporting standards may be categorized is very adequate. The results of this study also shows that there are positive and significant relationship of the implementation of internal control systems with the compliance implementation of accounting standards and financial reporting standards in Cicendo Eye Hospital. Keywords: Financial Management Design of Public Service Board, Internal Control Systems, Accounting Standards and Financial Reporting Standards.

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