Coso Framework Internal Control Analysis on Overdue Insurance Receivables at the Muslimat Jombang Mother and Child Hospital

Hospitals have various sources of income, including accounts receivable.
Receivables from insurance companies are one component of a hospital's current
assets. By understanding and implementing the COSO Framework principles
effectively, hospitals are expected to be able to improve the management of
insurance receivables and maintain financial stability. This type of research is
qualitative research. Data collection using interviews and observations at the
Muslimat Jombang Mother and Child Hospital. Based on the research results, it is
known that the implementation of the internal control system for overdue insurance
receivables at the Muslimat Jombang Mother and Child Hospital using the 5 COSO
Framework frameworks has gone quite well. However, improvements still need to
be made in the delivery of information and communication so that the internal
control system runs as expected. The implications of this research can be input to
improve the performance of the internal control system for overdue insurance
receivables for the Muslimat Jombang Mother and Child Hospital.