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Analisis Sistem Informasi Akutansi pengendalian internal pendapatan UPT Puskesmas Karangbinangun Lamongan Indonesian
Analisis Sistem Informasi Akutansi pengendalian internal pendapatan UPT
Puskesmas Karangbinangun Lamongan Indonesian
ABSTRACT
The purpose of this study was to determine the analysis of accounting
information control system of internal. Based on the measurement scale
Gutman, accounting information system of the internal control values obtained
revenues amounting to 85.71%. This value is compared with the measurement
criteria of accounting information systems with the scale Gutman including a
sufficient criterion. The role of information systems in the UPT Puskesmas
akuntani Karangbinangun been done adequately. Inadequate system of
accounting information obtained can be identified that the management of the
elements of accounting information system, the purpose of accounting
information system, and the function of accounting information system has run
as much as possible. So as to provide pengolalaan adequate accounting
information system. Accounting information systems to work toward internal
control at revenue has been done adequately. Internal control plans and
methods of income is against (the elements of accounting information systems,
the purpose of accounting information systems, and accounting information
systems function) conducted by the internal to control income derived from
activities done in a period, which will produce reliable financial statements
concerning effective and efficient revenue. The results of this study, for
accounting information systems at implementation should be further improved
so that easier to carry out daily operations ranging from data collection,
classification of data, data storage, and surveillance data to health centers can
provide a more adequate control to keep the health center assets. So that the
internal control income must remain in place and be effected again, so that the
financial statements more valid, effective and efficient.
Keywords: accounting information system, internal control revenues
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