Analisis Sistem Informasi Akuntansi Persediaan Obat Pada Masa Pandemi Covid-19 Di Puskesmas Cepu

FEBRIANTO, ERWIND (2022) Analisis Sistem Informasi Akuntansi Persediaan Obat Pada Masa Pandemi Covid-19 Di Puskesmas Cepu. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Penelitian ini dilakukan dengan tujuan untuk mengetahui prosedur pengelolaan persediaan obat dan pengendalian internalnya di Puskesmas Cepu dan menganalisis kesesuaian pelaksanaan dengan Peraturan Menteri Kesehatan Nomor 74 Tahun 2016 tentang Standar Pelayanan Kefarmasian di Puskesmas. Penelitian ini dilakukan menggunakan metode wawancara dan studi pustaka. Hasil penelitian menunjukkan bahwa Puskesmas Cepu telah sesuai dengan Permenkes Nomor 74 Tahun 2016 dalam melaksanakan prosedur pengelolaan obat, kecuali perencanaan obat yang masih terdapat kekosongan obat serta pemusnahan dan penarikan obat yang dilakukan oleh Dinas Kesehatan Kabupaten Blora. Pengendalian internal yang dilakukan Puskesmas Cepu juga sudah sesuai dengan prinsip COSO (Committee of Sponsoring Organization on the Treadway Commission). / This study was conducted with the aim of knowing the procedures for managing drug supplies and their internal controls at the Cepu Public Health Center and analyzing the conformity of the implementation with the Regulation of the Minister of Health Number 74 of 2016 concerning Pharmaceutical Service Standards at the Health Center. This research was conducted using interviews and literature study. The results showed that the Cepu Public Health Center was in accordance with the Minister of Health Regulation Number 74 of 2016 in carrying out drug management procedures, except for drug planning where there were still drug vacancies and the destruction and withdrawal of drugs carried out by the Blora District Health Office. The internal control carried out by the Cepu Health Center is also in accordance with the COSO (Committee of Sponsoring Organization on the Treadway Commission) principles.

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