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ABSTRAKTindak lanjut Laporan Hasil Pemeriksaan (LHP) yang dilakukan
oleh Satuan Pemeriksaan Intern (SPI) wajib dilakukan dan
merupakan tanggung jawab manajemen rumah sakit. Di RSUP
Sanglah tahun 2012 rata-rata rekomendasi yang ditindaklanjuti
55,9% dengan rata-rata waktu penyelesaian 55 hari, melebihi
ketentuan yang ada. Tujuan penelitian ini untuk mengetahui faktor
penentu rendahnya jumlah dan keterlambatan waktu penyelesaian
tindak lanjut LHP SPI serta diketahuinya cara pemecahan
masalahnya. Penelitian ini merupakan penelitian deskriptif
kualitatif, dengan melakukan wawancara mendalam, telaah
dokumen, dan focus group discussion. Analisa data dengan content
analysis. Hasil penelitian menunjukkan belum maksimalnya
dukungan dalam hal komitmen, kepemimpinan, motivasi , dan
pengkomunikasian manajer di semua lini, kurangnya dukungan
kompensasi non finansial, kurangnya fasilitas , serta belum adanya
pedoman bagi unit untuk melakukan tindak lanjut menyebabkan
pelaksanaan tindak lanjut LHP SPI belum sesuai ketentuan. Oleh
karena itu diperlukan dukungan dari pimpinan tertinggi dalam
bentuk kebijakan tertulis dan semua manajer perlu berkoordinasi
dalam upaya pelaksanaan tindak lanjut, serta pentingnya dilakukan
evaluasi dan monitoring pelaksanaan tindak lanjut LHP oleh SPI.
ABSTRACTThe Follow-up Audit Reports which is conducted by The Internal
Audit Unit in the hospital is mandatory and also is the
responsibility of the hospital management. In Sanglah hospital in
2012, the average of 55,9% recommendations was followed-up
with an average of 55 days completion time which exceeded the
allowed time of completion. The purpose of this study is to
determine factors influencing the small number of completion and
the delayed completion time of the follow-up audit reports by the
Internal Audit Unit and to find resolutions to solve the problems.
This is a qualitative descriptive study which uses deep interviews,
document reviews and focus group discussions. Data was analyzed
with Content Analysis. This study suggests that there was no
sufficient support with regard to: commitment, leadership,
motivation, and communication system among managers in all
levels of management. There were also lack of non financial
compensations, lack of facilities and also the absent of guidelines
in all units to conduct follow-up which resulted in inadequate
Follow ?Up Audit Report by the Internal Audit Unit. Therefore, a
Legal Document (Policies) from the Top Manager and coordination
among managers are needed to ensure that the follow-up of the
audit report is conducted. In addition, it is important for the Internal
Audit Unit to implement monitoring and evaluation of the followup
of audit reports.;The Follow-up Audit Reports which is conducted by The Internal
Audit Unit in the hospital is mandatory and also is the
responsibility of the hospital management. In Sanglah hospital in
2012, the average of 55,9% recommendations was followed-up
with an average of 55 days completion time which exceeded the
allowed time of completion. The purpose of this study is to
determine factors influencing the small number of completion and
the delayed completion time of the follow-up audit reports by the
Internal Audit Unit and to find resolutions to solve the problems.
This is a qualitative descriptive study which uses deep interviews,
document reviews and focus group discussions. Data was analyzed
with Content Analysis. This study suggests that there was no
sufficient support with regard to: commitment, leadership,
motivation, and communication system among managers in all
levels of management. There were also lack of non financial
compensations, lack of facilities and also the absent of guidelines
in all units to conduct follow-up which resulted in inadequate
Follow –Up Audit Report by the Internal Audit Unit. Therefore, a
Legal Document (Policies) from the Top Manager and coordination
among managers are needed to ensure that the follow-up of the
audit report is conducted. In addition, it is important for the Internal
Audit Unit to implement monitoring and evaluation of the followup
of audit reports., The Follow-up Audit Reports which is conducted by The Internal
Audit Unit in the hospital is mandatory and also is the
responsibility of the hospital management. In Sanglah hospital in
2012, the average of 55,9% recommendations was followed-up
with an average of 55 days completion time which exceeded the
allowed time of completion. The purpose of this study is to
determine factors influencing the small number of completion and
the delayed completion time of the follow-up audit reports by the
Internal Audit Unit and to find resolutions to solve the problems.
This is a qualitative descriptive study which uses deep interviews,
document reviews and focus group discussions. Data was analyzed
with Content Analysis. This study suggests that there was no
sufficient support with regard to: commitment, leadership,
motivation, and communication system among managers in all
levels of management. There were also lack of non financial
compensations, lack of facilities and also the absent of guidelines
in all units to conduct follow-up which resulted in inadequate
Follow –Up Audit Report by the Internal Audit Unit. Therefore, a
Legal Document (Policies) from the Top Manager and coordination
among managers are needed to ensure that the follow-up of the
audit report is conducted. In addition, it is important for the Internal
Audit Unit to implement monitoring and evaluation of the followup
of audit reports.]
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