Profita : Komunikasi Ilmiah dan Perpajakan
Vol 12, No 1 (2019)

PENERAPAN STANDAR OPERASIONAL PROSEDUR (SOP) DAN AKUNTABILITAS KINERJA RUMAH SAKIT

Abd. Rohman Taufiq (Universitas PGRI Madiun)



Article Info

Publish Date
20 Apr 2019

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.

Copyrights © 2019






Journal Info

Abbrev

Profita

Publisher

Subject

Economics, Econometrics & Finance

Description

The aim and scope of the "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting and tax topic of research. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is intended to ...