Pengaruh Audit Internal Terhadap Implementasi Budaya Kerja Perawat Di Rumah Sakit Islam Muhammadiyah Sumberrejo Kabupaten Bojonegoro

Abstract

ABSTRACT

Background: A good work culture must be implemented in the hospital, so that a pattern of compliance behavior is created by all hospital employees. Indicators of work culture include always obeying to wear uniforms according to the schedule and regulations that have been set. However, in reality at the Muhammadiyah Sumberrejo Islamic Hospital, Bojonegoro Regency, implementing this work culture is still lacking. Based on existing data in October - December 2018 it was found that the level of non-compliance of nurses in complying with regulations, 25% of nurses did not wear uniforms according to the provisions, 20% of nurses did not wear shoes during the night shift. One of the triggering factors for employee disorder is the system of implementing a work culture that is still weak, the lack of strict follow-up on violations committed. The purpose of this study was to determine the effect of internal audit on the implementation of the work culture of nurses at the Muhammadiyah Sumberrejo Islamic Hospital, Bojonegoro Regency.

Research Subjects and Methods: This research is a pre-experimental study using the One Group Pretest-Posttest method. The population of this study were nurses at the Muhammadiyah Islamic Hospital Sumberrejo, Bojonegoro Regency. The sample taken was 30 nurses who were taken randomly at the emergency room, neonates, Marwah and Medina units. The sampling technique used was purposive sampling. The analysis prerequisite test is the Wilcoxon test.

Research Results: The results showed that the implementation of the work culture of nurses before the internal audit was 53.3% good, after the internal audit was carried out it became 100% good. There is an influence of internal audit on the implementation of work culture at the Muhammadiyah Sumberrejo Islamic Hospital, Bojonegoro Regency, which is indicated by a significance value (0.000 <0.05).

Conclusion: From the results of statistical testing, the test results obtained with a value of -4.809 with a significant level of 0.000 (p <0.05). Seeing the results of this study, it can be concluded that there is an influence of internal audit on the implementation of the work culture of nurses at the Muhammadiyah Sumberrejo Islamic Hospital, Bojonegoro Regency. Muhammadiyah Sumberrejo Islamic Hospital in Bojonegoro Regency needs to carry out internal audits regularly so that the nurse's work culture implementation is better, and also analyze other factors that influence the implementation of work culture.

Keywords: Internal Audit, Work Culture, Nurses