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All Journal INVENTORY: JURNAL AKUNTANSI Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Pengabdian Masyarakat "Wiryakarya"
Abd. Rohman Taufiq
Universitas PGRI Madiun
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Profita : Komunikasi Ilmiah dan Perpajakan

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PENERAPAN STANDAR OPERASIONAL PROSEDUR (SOP) DAN AKUNTABILITAS KINERJA RUMAH SAKIT Abd. Rohman Taufiq
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.229 KB) | DOI: 10.22441/profita.2019.v12.01.005

Abstract

Standard Operational Procedure (SOP) is a guideline or reference for carrying out work duties in accordance with the functions and tools for evaluating hospital performance based on technical, administrative and procedural indicators in accordance with the work procedures concerned. The purpose of the SOP is to create commitments regarding hospital work units to realize good governance. SOP are not internal and external, because SOPs are used to measure the performance of public organizations relating to program accuracy and time. In addition, SOP is used to assess the performance of public organizations in the form of responsiveness, responsibility, and accountability of hospital performance. The results of the study show that not all hospital work units have an SOP, because each unit of the public service unit of the hospital has an SOP as a reference in acting, so that the performance accountability of hospital agencies can be evaluated and measured.
Co-Authors Anny Widiasmara Erga Armela Febrianti Juli Murwani Moh. Ubaidillah