Analisis Peranan Sistem Informasi Akuntansi dalam Meningkatkan Pengendalian Internal pada Rumah Sakit Bhayangkara Anton Soejarwo

Abstract

The hospital is an organization that aims to give the best health services for the community. To realize efforts to improve the quality of service for the community, the hospital really needs an Accounting Information System. Accounting information systems can add value to an organization with accurate, relevant and timely information. With the accounting information system, hospital operations will become more effective and efficient; also can improve the internal control of the hospital. The purpose of this study is to analyze the accounting information system in supporting the hospital's internal control in Bhayangkara Hospital Anton Soejarwo in Pontianak. This research uses descriptive analysis with flowchart approach. Data analysis method is by collecting, describing, analyzing data about internal control systems. The results of the study find that accounting information system of Bhayangkara Hospital Anton Soejarwo, it was adequate and had an effective and efficient role in improving the internal control of the hospital.

Keywords: accounting information systems, internal control, flowchart, revenues