Analisis Sistem Informasi Akuntansi Persediaan Obat untuk Pengendalian Internal Pengelolaan Persedian Obat Studi Kasus pada UPTD Puskesmas Cikarang Kabupaten Bekasi
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Muhammad, Adam
Subject
Sistem Informasi Akuntansi
Datestamp
2023-09-11 05:54:53
Abstract :
Objective: This study aims to analyze the drug inventory accounting information system for internal control of drug inventory management at the Cikarang Community Health Center, Bekasi Regency. Design/methodology/approach: The method used in this study is a qualitative method with a descriptive analysis research design. The subjects in this study were the Head of the Puskesmas, doctors, pharmacists, and employees of the Pharmacy Installation at the Cikarang Health Center, Bekasi Regency. Methods of data collection using interviews, observation, literature study and documentation. The analysis technique came in this study using descriptive analysis techniques. Findings: The implementation of the internal control system and medicine procurement procedures at the Community Health Center has been running well and effectively, this can be seen from the planning and determining needs that are always carried out. Medicine procurement is always carried out well and the puskesmas always makes a medicine needs plan when carrying out the procurement. The receipt of medicines is always checked directly and always makes reports. Storage is always carried out in a place that meets the requirements, distribution always takes place either through community health centers directly or through Posyandu/Pustu. Write-off of expired/damaged drugs is always carried out. Physical inventory counts are always routine. The recommendation for internal control results is that there should be an additional pharmacist so that there are no multiple assignments. Then the risks posed can be minimized by having good procedures in each task and also supervision from the Head of the Puskesmas. Puskesmas should produce documents with printed serial numbers to avoid the risk of irresponsible use of forms by employees. Originality: This study contributes to the literature by focusing on accounting information systems, drug supplies in internal control which can improve services at the Cikarang Community Health Center, Bekasi Regency.
Objective: This study aims to analyze the drug inventory accounting information system for internal control of drug inventory management at the Cikarang Community Health Center, Bekasi Regency. Design/methodology/approach: The method used in this study is a qualitative method with a descriptive analysis research design. The subjects in this study were the Head of the Puskesmas, doctors, pharmacists, and employees of the Pharmacy Installation at the Cikarang Health Center, Bekasi Regency. Methods of data collection using interviews, observation, literature study and documentation. The analysis technique came in this study using descriptive analysis techniques. Findings: The implementation of the internal control system and medicine procurement procedures at the Community Health Center has been running well and effectively, this can be seen from the planning and determining needs that are always carried out. Medicine procurement is always carried out well and the puskesmas always makes a medicine needs plan when carrying out the procurement. The receipt of medicines is always checked directly and always makes reports. Storage is always carried out in a place that meets the requirements, distribution always takes place either through community health centers directly or through Posyandu/Pustu. Write-off of expired/damaged drugs is always carried out. Physical inventory counts are always routine. The recommendation for internal control results is that there should be an additional pharmacist so that there are no multiple assignments. Then the risks posed can be minimized by having good procedures in each task and also supervision from the Head of the Puskesmas. Puskesmas should produce documents with printed serial numbers to avoid the risk of irresponsible use of forms by employees. Originality: This study contributes to the literature by focusing on accounting information systems, drug supplies in internal control which can improve services at the Cikarang Community Health Center, Bekasi Regency.
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