ANALISIS SISTEM PENGENDALIAN INTERNAL PADA PERSEDIAAN BAHAN BAKU MAKANAN DI UNIT LOGISTIK GIZI RUMAH SAKIT UNIVERSITAS MUHAMMADIYAH MALANG

This study aims to analyze how internal control systems are implemented in the management of food ingredient supplies at the Nutrition Logistics Unit of Muhammadiyah University Hospital in Malang. This study uses qualitative research with secondary and primary data. The data collection techniques used in this study are interviews and documentation with the following research results: 1) The Nutrition Logistics Unit of Muhammadiyah University Hospital Malang has separated its functional responsibilities well; 2) The authorization and recording system at the Nutrition Logistics Unit of Muhammadiyah University Hospital Malang is not yet effective because recording is still manual, there is inconsistency in the application of the queue system for storage, and there is a lack of physical control; 3) The Nutrition Logistics Unit of Muhammadiyah University Hospital Malang is not yet effective in implementing healthy practices due to the absence of spot checks and job rotation; 4) The implementation of a system where employees' qualifications match their responsibilities is appropriate and effective because employees are recruited according to requirements and receive training during their employment.