Research Article
The Internal Control Committee of Health Centers In The City Of South Tangerang
@INPROCEEDINGS{10.4108/eai.11-9-2024.2354418, author={Ayu Kurnia Natasya and Sofie Sofie and Halim Dedy Perdana}, title={The Internal Control Committee of Health Centers In The City Of South Tangerang }, proceedings={Proceedings of the 1st Public Sector International Conference, PSIC 2024, 11-12 September 2024, Lombok Island, West Nusa Tenggara, Indonesia}, publisher={EAI}, proceedings_a={PSIC}, year={2025}, month={2}, keywords={internal control committee internal control system public service agency health center}, doi={10.4108/eai.11-9-2024.2354418} }- Ayu Kurnia Natasya
Sofie Sofie
Halim Dedy Perdana
Year: 2025
The Internal Control Committee of Health Centers In The City Of South Tangerang
PSIC
EAI
DOI: 10.4108/eai.11-9-2024.2354418
Abstract
The Health Centers in South Tangerang City as a lokal public service agency experiences obstacles in the formation and implementation of the internal control committtee, in the management letter for the 2022 period it is stated that Human Resources (HR) in accounting and finance at the Health Centers have an unqualified educational background. This research aims to evaluate the effectiveness implementation of the existing internal control unit and identify potential improvements to improve the efficiency, effectiveness, and operational control of the Health Centers. The methods used include literature study and direct observation. The results show that the implementation and establishment of an Internal Control Committee to carry out the control function at the Health Centers is hampered by several factors, namely, lack of budget to recruit competent human resources and experiencing a budget deficit caused by the free health service policy that was approved in 2015.
