ANALISIS SISTEM PENGENDALIAN INTERNAL PADA BAGIAN KEUANGAN (Studi Kasus Pada Puskesmas Bolo)

Abstract
The objective of this study is to evaluate the internal control system implemented at Puskesmas Bolo. Data was collected through interviews and documentation, and analysis was conducted using the Miles and Huberman method. The research findings indicate several issues, including the presence of overlapping roles and the absence of a dedicated team for internal control systems. Additionally, Puskesmas Bolo lacks sufficient accounting staff, impacting the quality of financial recording and reporting due to a lack of understanding of financial statements within the finance department. Furthermore, Puskesmas Bolo does not have receipts that meet the standards of the Accounting Information System for revenue transactions from both inpatient and outpatient services. This could increase the risk of fraud in patient payments. Moreover, there is still no clear separation of duties in the administrative/cashier section, where personnel can receive patient payments and handle records, highlighting the need for clear role separation to prevent potential fraud.