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[Tindak lanjut Laporan Hasil Pemeriksaan (LHP) yang dilakukanoleh Satuan Pemeriksaan Intern (SPI) wajib dilakukan danmerupakan tanggung jawab manajemen rumah sakit. Di RSUPSanglah tahun 2012 rata-rata rekomendasi yang ditindaklanjuti55,9% dengan rata-rata waktu penyelesaian 55 hari, melebihiketentuan yang ada. Tujuan penelitian ini untuk mengetahui faktorpenentu rendahnya jumlah dan keterlambatan waktu penyelesaiantindak lanjut LHP SPI serta diketahuinya cara pemecahanmasalahnya. Penelitian ini merupakan penelitian deskriptifkualitatif, dengan melakukan wawancara mendalam, telaahdokumen, dan focus group discussion. Analisa data dengan contentanalysis. Hasil penelitian menunjukkan belum maksimalnyadukungan dalam hal komitmen, kepemimpinan, motivasi , danpengkomunikasian manajer di semua lini, kurangnya dukungankompensasi non finansial, kurangnya fasilitas , serta belum adanyapedoman bagi unit untuk melakukan tindak lanjut menyebabkanpelaksanaan tindak lanjut LHP SPI belum sesuai ketentuan. Olehkarena itu diperlukan dukungan dari pimpinan tertinggi dalambentuk kebijakan tertulis dan semua manajer perlu berkoordinasidalam upaya pelaksanaan tindak lanjut, serta pentingnya dilakukanevaluasi dan monitoring pelaksanaan tindak lanjut LHP oleh SPI, The Follow-up Audit Reports which is conducted by The InternalAudit Unit in the hospital is mandatory and also is theresponsibility of the hospital management. In Sanglah hospital in2012, the average of 55,9% recommendations was followed-upwith an average of 55 days completion time which exceeded theallowed time of completion. The purpose of this study is todetermine factors influencing the small number of completion andthe delayed completion time of the follow-up audit reports by theInternal 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 analyzedwith Content Analysis. This study suggests that there was nosufficient support with regard to: commitment, leadership,motivation, and communication system among managers in alllevels of management. There were also lack of non financialcompensations, lack of facilities and also the absent of guidelinesin all units to conduct follow-up which resulted in inadequateFollow –Up Audit Report by the Internal Audit Unit. Therefore, aLegal Document (Policies) from the Top Manager and coordinationamong managers are needed to ensure that the follow-up of theaudit report is conducted. In addition, it is important for the InternalAudit Unit to implement monitoring and evaluation of the followupof audit reports.] |
