Tinjauan Pengaruh Pandemi Covid-19 atas Sistem Pengendalian Internal pada Siklus Manajemen Sumber Daya Manusia di Rumah Sakit Bersalin Jeumpa Pontianak

SAMOSIR, HARRY NOVIANTINO (2022) Tinjauan Pengaruh Pandemi Covid-19 atas Sistem Pengendalian Internal pada Siklus Manajemen Sumber Daya Manusia di Rumah Sakit Bersalin Jeumpa Pontianak. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Masa pandemi Covid-19 memberikan dampak yang signifikan dalam aspek kehidupan masyarakat sehingga memaksa manusia untuk melakukan perubahan terhadap aktivitasnya sebagai bentuk penyesuaian dari dampak pandemi Covid-19 tersebut. Begitu pula yang terjadi dalam Rumah Sakit Bersalin Jeumpa Pontianak, terdapat beberapa perubahan yang dilakukan oleh manajemen untuk menyesuaikan kondisi internal rumah sakit terhadap dampak pandemi Covid-19. Satu diantaranya yaitu manajemen sumber daya manusia (SDM) beserta pengendalian internalnya. Kesuksesan dari keberlangsungan suatu organisasi tidak terlepas dari bagaimana organisasi tersebut mengelola sumber daya manusianya beserta pengendalian internalnya. Metode penelitian yang digunakan adalah dengan metode studi kepustakaan terkait teori siklus manajemen SDM beserta pengendalian internalnya yang kemudian dibandingkan dengan hasil wawancara, observasi, dan dokumentasi terkait pelaksanaan prosedur di objek penulisan. Hasil penelitian menyimpulkan bahwa secara garis besar pelaksanaan siklus manajemen SDM beserta pengendalian internalnya oleh manajemen Rumah Sakit Bersalin Jeumpa Pontianak selama masa pandemi Covid-19 telah dilaksanakan dengan baik. Namun, terdapat beberapa perbedaan alur tahapan serta terdapat aktivitas yang berpotensi melemahkan sistem pengendalian internal dalam manajemen rumah sakit. ABSTRACT The covid-19 pandemic has a significant impact on aspects of people's lives, forcing humans to make changes to their activities as a form of adjustment to the impact of the Covid-19 pandemic.. Likewise, what happened at the Rumah Sakit Bersalin Jeumpa Pontianak, there were several changes made by the management to adjust the internal conditions of the hospital to the impact of the covid-19 pandemic. One of them is human resource management (HR) and its internal control. The success of the sustainability of an organization cannot be separated from how the organization manages its human resources and internal controls The research method used is the literature study method related to the HR management cycle theory and its internal control which is then compared with the results of interviews, observations, and documentation related to the implementation of procedures in the object of writing. The results of the study concluded that in general the implementation of the HR management cycle and its internal control by the management of the Pontianak Jeumpa Maternity Hospital during the Covid-19 pandemic had been carried out well. However, there are several differences in the flow of stages and there are activities that have the potential to weaken the internal control system in hospital management.

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