ANALISIS SISTEM DAN PROSEDUR PEMBELIAN ALAT KESEHATAN DALAM UPAYA MENDUKUNG PENGENDALIAN INTERN (Studi Kasus Pada Rumah Sakit Khusus Bedah Hasta Husada)

Medical equipment is vital for providing healthcare services in hospitals. To ensure that
medical equipment procurement is both effective and efficient, a strong purchasing system
and robust internal controls are necessary to prevent budget deviations and misuse.
This study examines the medical equipment purchasing system and procedures at RS
Khusus Bedah Hasta Husada, focusing on improving internal controls. Utilizing a qualitative
approach, the research involves data collection through interviews, observations, and
documentation. The analysis evaluates the purchasing system and procedures, including
related functions, the documents used, record-keeping, management information needs, and
procedural networks. It also assesses internal control elements such as organizational
structure, authorization systems, best practices, and the quality of employees relative to their
responsibilities.
The study finds that the hospital's medical equipment purchasing system is generally
effective. Nonetheless, there are notable weaknesses in internal controls that need to be
addressed: 1) Insufficient oversight and authorization in the purchasing process as per the
Budget Cost Plan (RBA), and 2) Inadequate employee training hinders the enhancement of
Human Resource quality.
Keywords: Purchasing System, Procedures Medical Equipment, Internal Control