Ulfa Sahara, - (2025) ANALISIS PENERAPAN GOVERNANCE, RISK MANAGEMENT, AND COMPLIANCE (GRC) DALAM PENGELOLAAN KEUANGAN UNTUK MENDUKUNG AKUNTABILITAS KINERJA DI RSUP PERSAHABATAN. Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research explores the application of Governance, Risk Management, and Compliance (GRC) principles in the financial management system of RSUP Persahabatan, aiming to strengthen institutional performance accountability. Employing a qualitative case study design, the study integrates data from in-depth interviews with five key informants and document analysis of LAKIP (Performance Accountability Reports) from 2019 and 2021–2023, along with strategic planning and financial oversight documents. Findings demonstrate that governance is embedded in structured planning and performance cascading supported by digital systems (PRIMA). Risk management is partially reflected through risk registers, although strategic integration remains limited. Compliance is strong in regulatory adherence but hindered by fragmented IT systems. The interplay of organizational structure, digital infrastructure, and human resources capacity critically influences GRC implementation. This study concludes that GRC practices at RSUP Persahabatan have begun to shift from procedural compliance to strategic alignment, with LAKIP serving as both an accountability instrument and a dynamic learning tool. The findings contribute to the discourse on public sector governance in emerging health systems.
| Item Type: | Thesis (Tesis) |
|---|---|
| Additional Information: | [No. Panggil: 2310124009] [Pembimbing: Ferry Irawan] [Penguji 1: Ni Putu Eka Widiastuti] [Ketua Penguji : Erna Hernawati] |
| Uncontrolled Keywords: | Governance, Risk Management, Compliance, Public Sector Accountability, Hospital Finance, LAKIP, Qualitative Case Study |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting Q Science > Q Science (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S2) |
| Depositing User: | ULFA SAHARA |
| Date Deposited: | 04 May 2026 10:41 |
| Last Modified: | 04 May 2026 10:41 |
| URI: | http://repository.upnvj.ac.id/id/eprint/49315 |
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