Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ranah Publik Indonesia Kontemporer (Rapik)
Erni Saharuddin
Fakultas Ekonomi Ilmu Sosial dan Humaniora, Universitas ‘Aisyiyah Yogyakarta
Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Internal Control Analysis of Hospital Logistics to Support Operational Efficiency at UGM Academic Hospital Suradi; Erni Saharuddin
Jurnal Ranah Publik Indonesia Kontemporer (Rapik) Vol. 6 No. 1 (2026): Juli
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/rapik.v6i1.148

Abstract

Hospital logistics management plays an important role in supporting healthcare services and operational efficiency. Ineffective internal control may lead to inventory discrepancies, procurement delays, and inefficient use of supplies. This study aims to analyze the internal control of housekeeping supply management at UGM Academic Hospital based on the COSO framework and to identify challenges in its implementation. The study applies the COSO framework to housekeeping supply management in a hospital setting and provides empirical evidence on how its components support effective inventory management. A qualitative research approach was employed, with data collected through interviews, observations, and document analysis involving administrative staff, warehouse personnel, procurement officers, and representatives from service units. Data were analyzed using the five components of the COSO internal control framework: control environment, risk assessment, control activities, information and communication, and monitoring activities. The findings indicate that internal control has been implemented through planning, procurement, storage, distribution, and inventory monitoring. However, several challenges remain, including inventory counting that is not integrated with service units, procurement delays, off-system supply requests, and discrepancies between inventory records and actual stock levels. Strengthening an integrated inventory system, enhancing procurement evaluation, and conducting regular inventory monitoring are recommended to improve the effectiveness of internal control and hospital operational efficiency.
Co-Authors Suradi