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"[ABSTRAKPada laporan ini dibahas prosedur audit atas akun aset tetap pada PT M, sebuahperusahaan yang bergerak di industri layanan kesehatan. Prosedur audit dirancangoleh auditor dengan berpedoman pada metodologi audit ORG Global. Proses auditdiawali dengan fase perencanaan, pelaksanaan audit lapangan, dan diakhiridengan fase penyelesaian audit dan penerbitan laporan audit periode 2014.Pembahasan dan analisis dilakukan dengan melihat kecukupan prosedur audityang telah dijalankan auditor. Hasil audit menunjukan tidak terdapat temuan yangsignifikan terkait aset tetap perusahaan namun auditor mengidentifikasi masihadanya kelemahan pengendalian terkait pengelolaan data aset tetap perusahaan.Berdasarkan proses audit yang dijalankan, kebijakan akuntansi perusahaan telah sesuai dengan Pernyataan Standar Akuntansi Keuangan yang berlaku dan teori terkait. Untuk audit atas laporan keuangan PT M, auditor menyimpulkan bahwalaporan keuangan telah disajikan secara wajar,

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ABSTRACTThis report discusses the audit procedure performed for fixed asset or property,plant, and equipment of PT M, a company that engages in healthcare serviceindustry. The audit procedures were designed based on audit methodology ofORG Global. Furthermore, the discussion starts with planning procedure,followed by audit fieldwork, and audit report release for the period ended 2014.The discussion is regarding adequacy of audit procedures performed. During theaudit process, auditor did not note any material findings regarding fixed asset andno required adjustment were proposed. Auditor did mention several deficiencieson company?s internal control relating the maintenance of fixed asset register.Based on the audit process, the accounting policy, which the companyimplemented, has complied with PSAK and related theories. Auditor concludedthat the financial statement presents fairly., This report discusses the audit procedure performed for fixed asset or property,plant, and equipment of PT M, a company that engages in healthcare serviceindustry. The audit procedures were designed based on audit methodology ofORG Global. Furthermore, the discussion starts with planning procedure,followed by audit fieldwork, and audit report release for the period ended 2014.The discussion is regarding adequacy of audit procedures performed. During theaudit process, auditor did not note any material findings regarding fixed asset andno required adjustment were proposed. Auditor did mention several deficiencieson company’s internal control relating the maintenance of fixed asset register.Based on the audit process, the accounting policy, which the companyimplemented, has complied with PSAK and related theories. Auditor concludedthat the financial statement presents fairly.]"

"ABSTRAKRumah Sakit Umum Daerah Pasar Rebo Jakarta adalah Rumah Sakit Unit SwadanaDaerah Kelas B Non Pendidikan, berlokasi di Jl. TB. Simatupang No. 30 Jakarta 13760,sesuai dengan misinya melayani masyarakat menengah ke bawah yang rnembutuhkanlayanan kesehatan yang bermutu dan terjangkau, sedangkan visinya adalah menjadi salahsatu dari tiga rumah sakit swdana di Indonesia yang terbaik dalam pelayanan GawatDarurat dan Pelayanan Rawat Jalan. Penelitian ini dilatarbelakangi oleh keadaan yang terjadi di Instalasi PemeliharaanRumah Sakit RSUD Pasar Rebo, dimana program pelaksanaan pemeliharaan alat medisbelum dijalankan secara optimal. Dari analisa situasi yang ada ditemukan bahwa alokasianggaran pemeliharaan alat medis masih rendah, yaitu untuk alokasi anggaran di tahun2001 untuk anggaran pemeliharaan sebesar Rp. 2.000.000.000,- atau 8 % dan totalaggaran rumah sakit yang sebesar Rp. 24.450.000.000,-, sedanglcan khusus anggaranpemeliharaan alat medís sebesar Rp. 151.200.000,- atau 0.6 %. Pada an.ggaran tahun2002 alokasi anggaran PSRS sebesar Rp. 3.033.000.000,- atau J % dan total anggaranrurnali sakit yang sebesar Rp. 26.579.000.000,- khusus unluk anggaran pemeliliaraan alatmedis sebesar Rp. 559.741.049,- atan 2 % dan total anggaran nunafl saldt, setain ituadanya pengeluaran biaya perbaikan alat medis ( X - Ray ) yang meiicladak sebesar Rp.190.000.000,- di tahun 2000. Pada tahun 2003 direncanakan akan dilakukan perubahanbadan hukum RSUD Pasar Rebo dan Unit Swadana menjadi Bailan Usaha Milik Daerah. Dengan latar belakang ini, dilakukan penelitian dengan tujuan memperolehgambaran proses pemeliharaan alat - alat medís untuk merighasilkan ketersediaau alatmedis yang siap pakai gima menunjang pelayanan kepada pasien. Jenis penelitian ini merupakan studi kasus dengan pendekatan kualltatil data daninformasi diperoleh melalui wawancara yang mendalam dan observasi serta melihat arsipdan dokumen yang ada di unit - unit yang terkait. Hasil penelitian ini menunjukan bahwa proses pemeliharaan alat medís belumdilaksanakan secara optimal, pemeliharaan hanya dilakukan atas dasar kerusakan (BreakDown Maintenance ), tidak melalui tahapan perencanaan, penetapan sistem pemeliharaan,pelaksanaan pemeliharaan, pencatafan & pelaporan, monitoring dan evaluasi. Berdasarkan hasil penelitian ini di?arankan agar pihak manejemen ruiuah sakitmelakukan beberapa tindakan untuk meningkatkan kualitas dan kuantitas sumber daya,organisasi,peraturan dan kebijakan rumah sakit ( protap - protap ) pemeliharaan danpengoperasian alat media, diharapkan dapat mendorong peningkatan kinerja IPSRS dalammelaksanakan proses pemeliharaan alat media sehingga menghasilkan ketersediaan alatmedia yang siap pakai.

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ABSTRACTThe Local Public Hospital of Pasar Rebo Jakarta is a selfund local hospital unit,non education class B, located aL Jalan TB. Simatupang No. 30 Jakarta 13760. Inaccordance with its mission to serve law middle classes society needing high quality andaffordable health care, while its vision is to become one of the these best seiflind hospitalin Indonesia which lias the best service in the emergency care unit and out patient care. The background of this research was the condition happeriiiig at the Pasar Rebolocal public hospital maintenance installation where a program of medical equipment hadnot been carried out in the optimal manner. From the analysis of the existing condition, itwas found that the alocation budget for medical equipment was still law, that is thealocation budget in 2001 for maintenance was Rp 2.000.000.000,- or 8% of the hospitaltotal budget of Rp 24.450.000.000,- while the one especially for medical equipmentmaintenance was Rp 151.200.000.,- or 0.6%. [n the year 2002 budget, the alocationbudget ofthe local public Hospital of Pasar Rebo was Rp 3.033.000.000,- or 11% of thehospital total budget of Rp 26.579.000.000,- the one especially for the medical equipmentof the 559.741.049,- or 2% of the hospital total budget, besides that there was anunexpected expenditure of Rp 190,000.000,- in 2000 to repair a medical equipment(X Ray). In 2003 the hospital plan to change to corporate law of local public HospitalPasar Rebo from selifunded unit into local government company. With this background a research was carried out with the aim to get a picture ofmedicai equipment maintenance process which results in the availability of ready usemedical equipment to support service to the patients. The type of this research was a qualitative approach the data and information wereobtain ftom in the depth interview, observation files and document study which wereavailable in the related units. The result of the research showed that the process of the medical equipmentmaintenance had not been done in the optimal manner. A maintenance was doue base onbreak down (break down maintenance ) not on planning, decided maintenance system,recording and rporting, monitoring and evaluation. Based on this research it is suggested that the hospital management must take someactions to improve the quality and quantity of human resources, organization, hospitalrules and policies (protap) in the field of medical equipment maintenance and operation, itis hope that this can encourage the improvement of local public Hospital of Pasar ReboJakarta working performance in carryng out the medical equipment maintenance process toproduce/make the availability of ready use medical equipment.

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"Latar belakang/ Tujuan Alat-alat kesehatan adalah salah satu instrumen penting dalam pelayanan klinis sehingga merupakan suatu hal yang esensial bagi para pekerja di bidang kesehatan untuk memahami penggunaan alat-alat tersebut yang dirasa cukup rumit. Panduan penggunaan alat-alat medis yang komprehensif berguna untuk meningkatkan efisiensi dan keamanan dalam pemakaian alat-alat tersebut sehingga dapat berimplementasi dalam menyediakan perawatan yang optimal bagi pasien. Metoda Wawancara dengan tenaga kesehatan yang memahami secara detil penggunaan alat-alat medis serta penelusuran literatur berbagai jurnal, situs internet resmi, dan peraturan perundang-undangan yang berlaku. Hasil Manual penggunaan alat-alat medis yang umum digunakan di depo Intensive Care Unit (ICU) dirasa dapat membantu untuk proses perawatan pasien. Kesimpulan Alat-alat medis pada depo ICU bersifat menunjang penyembuhan secara pasien sehingga perlu dipahami penggunaannya.

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Background/ Aims Healthcare devices is one of the crucial instruments in clinical services, making it an essential aspect for healthcare workers to understand their complex usage. Comprehensive guidelines for using medical devices are beneficial in improving efficiency and safety in their application, thus enabling optimal patient care. Methods The method used in this study includes interviews with healthcare professionals who have a detailed understanding of medical equipment usage, as well as literature review from various journals, official websites, and relevant regulations. Results The findings indicate that a comprehensive manual for commonly used medical devices in the Intensive Care Unit (ICU) ward can aid in the patient care process. Conclusion Medical devices in the ICU plays a supportive role in patient recovery, making it essential to comprehend its usage."