EKSPLORASI GOOD INSTITUTIONAL CITIZENSHIP DAN AUDIT INTERNAL DI BADAN LAYANAN UMUM DAERAH

Abstract

The Sustainable Institutional Citizenship Program plays a crucial role in achieving the goal of maintaining the image of an institution. The implementation of societal and environmental responsibilities held by an institution will enhance stakeholders' trust in the quality of services provided. As one of the healthcare service institutions, Regional General Hospital (Rumah Sakit Umum Daerah), has to fulfill its responsibilities to its stakeholders. The fulfillment of responsibilities to stakeholders is a result of collaboration from all internal parties within an institution, including the Internal Auditor. This research aims to, (1) explore the roles and responsibilities of the Internal Auditor at Regional General Hospital of Salatiga City (Rumah Sakit Umum Daerah Kota Salatiga); and (2) elucidate the community programs that have been undertaken as efforts towards achieving Good Institutional Citizenship. The results of this research indicate that the Internal Audit (Satuan Pengawas Internal/SPI) at Regional General Hospital of Salatiga City performs roles as a watchdog, catalyst, and consultant in assisting the realization of the Institutional Citizenship program. The findings of this research can be used as a basis for improvement in decision-making regarding the strengthening of the Internal Audit Unit's role in executing the sustainable Institutional Citizenship program.