Abstract :
The purpose of this research was to see, analyze, and identify potential
weaknesses in the procurement procedures, and the internal controls related with it in
Rumah Sakit Puri Cinere. Further, it provides some recommendations based on the
theory to overcome potential weaknesses.
In this research, qualitative analytical descriptive method is used. Collecting
data methods used in this research are literature and field research. The method of
analysis used in this study is assessing the current procurement procedures implemented
in company, along with the internal controls applied within the cycles. The potential
weaknesses will be identified then deliver the recommendations in the future.
Based on the results of research, the researchers concluded that:
1) System of internal control over implementation of the procurement system of
medicines and medical equipment in Rumah Sakit Puri Cinere include
transaction authorization, supervision, accounting records, access, and
independent verification in accordance with existing theory.
2) Internal control system for the implementation of the procurement system of
buying medicines and medical equipment related with segregation of duties in
Rumah Sakit Puri Cinere has been done is still a little less clear because the two
parts, between inventory control and warehouse located in one section. This
shows lack of control over inventory. Despite the implementation problems of
unprecedented associated with weak controls through segregation of duties, but
this can pose a potential possibility of fraud. Keywords: Procurement System, Internal Control, Procedures.