Analisis Satuan Pengawas Intern Untuk Menilai Tingkat Efisiensi dan Efektivitas Terhadap Perlakuan Aktiva Tetap di RS Wijaya Kusuma Lumajang

  • Lia Wasel Hidayah STIE Widya Gama Lumajang
  • Ratna Wijayanti Daniar Paramita STIE Widya Gama Lumajang
  • Muchamad Taufiq STIE Widya Gama Lumajang
Keywords: Internal Supervisory Unit, Measurement of Efficiency and Effectiveness, Fixed Assets

Abstract

The purpose of this study is to know the analysis of internal supervisory unit to measure the level of efficiency and effectiveness of fixed asset treatment in RS. Wijaya Kusuma Lumajang, measuring the level of efficiency and effectiveness of fixed assets is done by analysis of internal supervisory unit. The method used in this research is descriptive qualitative. Based on the analysis of internal supervisory unit to assess the level of efficiency and effectiveness of the fixed asset management that the fixed assets are in good condition and feasible to be used in hospital operations. The high level of efficiency and effectiveness above can be stated that supervision is done well. It's just entirely still using the manual. Fixed assets are declared efficient because 100% of the procurement price is realized at a corresponding purchase price. The fixed assets are declared effective 100% because the measurement of the effectiveness of fixed asset that has been analyzed satisfies the criteria of the existing percentage of existing medical and non-medical fixed assets guidance in RS. Wjaya Kusuma Lumajang.

Published
2018-08-24