AKTSAR: Jurnal Akuntansi Syariah
Vol 1, No 2 (2018): December 2018

Lingkungan Pengendalian Pengelolaan Dana Kapitasi di Puskesmas Tanjung Selor Kalimantan Utara

Elisa Husnul Anisa (Universitas Airlangga)
Heru Tjaraka (Universitas Airlangga)

Article Info

Publish Date
15 Dec 2018

Abstract

The number of fraudulent acts on the management of capitation funds in various regions in Indonesia as a background in this study. The system was implemented by the Tanjung Selor health center and the Bulungan District Health Office in North Kalimantan in managing capitation funds without any fraud. This study using the case study method to examine the events faced in the management of capitation funds by research subjects. The findings indicate that there is not yet official regulation regarding the control system that is used as a guideline in the management of capitation funds. Control activities have been carried out, but only based on the obligations that must be carried out so that no fraud will occur.

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Journal Info
AKTSAR: Jurnal Akuntansi Syariah
Website

Abbrev

aktsar

Publisher

Sekolah Tinggi Agama Islam Negeri Kudus

Subject

Economics, Econometrics & Finance

Description

AKTSAR particularly focuses on the main topics in the development of the sciences of Islamic accounting, management, and business areas. It covers Islamic accounting, public sector accounting, management and business in Islamic perspective, Islamic financial institution, Islamic microfinance, Zakah ...