The purpose of this study was to determine the effect of Internal Control and Accounting Information Systems Cost Efficiency and Effectiveness of Patient Services (Studies at Workers General Hospital). The research method used was an explanatory survey with a cross-sectional method, while the sampling technique was convenience sampling with a research instrument using a questionnaire to 58 respondents at the General Hospital of Workers. Data were analyzed quantitatively with regression analysis. The results of the study are: (1) Internal Control Affects Profit Efficiency and Cost Effectiveness of Patient Services (2)