ANALISIS REALISASI PENDAPATAN RUMAH SAKIT UMUM DAERAH KABUPATEN/KOTA SE-EKS KARESIDENAN TASIKMALAYA
Abstract
This research is a case study which has purpose is to determine the Correlation between the effectiveness of Internal Control System with Revenue Realization in Public Hospital of Tasikmalaya Regency, Tasikmalaya City, and Ciamis Regency .
The research population is the whole financial functionary in Tasikmalaya regency, Tasikmalaya City, and Ciamis regency Hospital. The number of respondents was 12 peoples. Respondents was determined from whole population.
Based on the result of research and data analysis using Pearson Correlation Product Moment shows that the efectiveness of Internal Control System has a strong and positive (0,768) correlation with Revenue Realization.
Implications: in order to improve revenue realization with repair the effectiveness of internal control system. It can be done with monitoring about goal and plan frequently, research about risk assessment, orientation period and workshop for new employee, and maintaining management information system to avoid budget and financial data loss that necessary for budgeting process.
Keywords: Internal Control System, Revenue Realization, Public Hospital.
The research population is the whole financial functionary in Tasikmalaya regency, Tasikmalaya City, and Ciamis regency Hospital. The number of respondents was 12 peoples. Respondents was determined from whole population.
Based on the result of research and data analysis using Pearson Correlation Product Moment shows that the efectiveness of Internal Control System has a strong and positive (0,768) correlation with Revenue Realization.
Implications: in order to improve revenue realization with repair the effectiveness of internal control system. It can be done with monitoring about goal and plan frequently, research about risk assessment, orientation period and workshop for new employee, and maintaining management information system to avoid budget and financial data loss that necessary for budgeting process.
Keywords: Internal Control System, Revenue Realization, Public Hospital.
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