ASLAMI, DYAH AYU ANNISA (2022) Analisis Sistem Informasi Akuntansi Persediaan Obat pada Masa Pandemi Covid-19 di Puskesmas Sukoharjo. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini bertujuan untuk mengetahui sistem informasi akuntansi persediaan obat yang dilakukan oleh Puskesmas Sukoharjo serta menganalisis kesesuaian pelaksanaannya dengan Peraturan Menteri Kesehatan Nomor 26 Tahun 2020 tentang Standar Pelayanan Kefarmasian di Puskesmas. Penelitian ini dilakukan dengan menggunakan metode pengumpulan data seperti studi pustaka dan wawancara. Hasil penelitian menunjukan bahwa Puskesmas Sukoharjo pada dasarnya sudah melakukan seluruh prosedur persediaan obat sesuai dengan Peraturan Menteri Kesehatan Nomor 26 Tahun 2020. Tetapi ada beberapa hal yang masih perlu diperhatikan seperti kualitas sumber daya manusia pada pengelolaan obat tidak semua merupakan tenaga farmasi. Selain itu, pencatatan persediaan obat pada Puskesmas Sukoharjo masih banyak menggunakan metode manual yang sangat memungkinkan terjadinya kesalahan penyajian. / This study aims to determine the accounting information system for drug supplies carried out by the Sukoharjo Health Center and analyze the suitability of its implementation with the Regulation of the Minister of Health Number 26 of 2020 concerning Pharmaceutical Service Standards at the Health Center. This research was conducted using data collection methods such as literature study and interviews. The results showed that the Sukoharjo Health Center had basically carried out all drug supply procedures in accordance with the Regulation of the Minister of Health Number 26 of 2020. However, there are several things that still need to be considered, such as the quality of human resources in drug management, not all are pharmacists. In addition, the recording of drug supplies at the Sukoharjo Health Center still uses a manual method which is very likely to cause misstatements.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | persediaan obat, pengendalian internal, puskesmas, drug supplies, regulations, inventory procedures |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Sistem Informasi Akuntansi |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 05 Oct 2023 09:20 |
| Last Modified: | 05 Oct 2023 09:20 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2089 |
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