TINJAUAN SIKLUS PERSEDIAAN OBAT PADA BAGIAN FARMASI RUMAH SAKIT JIWA KALAWA ATEI

Vigneswari, Rahmaninda (2022) TINJAUAN SIKLUS PERSEDIAAN OBAT PADA BAGIAN FARMASI RUMAH SAKIT JIWA KALAWA ATEI. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan sistem informasi akuntansi, alur pencatatan dan dokumen-dokumen terkait yang digunakan dalam siklus persediaan obat serta mengidentifikasi bentuk pengendalian persediaan obat. Metode yang digunakan dalam penelitian ini diantaranya studi literatur, studi lapangan dan wawancara. Penelitian ini menyajikan analisis deskriptif kualitatif yaitu perbandingan antara teori dan praktik di Rumah Sakit Jiwa Kalawa Atei. Tinjauan yang dilakukan memberikan gambaran tentang penerapan sistem informasi akuntansi dan sistem pengendalian internal atas persediaan farmasi dan obat berdasarkan hasil observasi dan wawancara. Perkembangan teknologi menuntut organisasi termasuk Rumah Sakit Jiwa Kalawa Atei untuk meningkatkan efektivitas dan efisiensi dalam pengelolaan persediaan farmasi dengan meningkatkan sistem pengendalian internal dan pemanfaatan aplikasi pencatatan persediaan farmasi. Berdasarkan hasil tinjauan penerapan sistem informasi akuntansi dan pengendalian internal pada siklus persediaan obat telah diimplementasikan sesuai dengan Peraturan Menteri Kesehatan Republik Indonesia Nomor 58 Tahun 2014 Tentang Standar Pelayanan Kefarmasian Di Rumah Sakit, namun masih ditemukan kelemahan pada tahap perencanaan dan penyimpanan persediaan farmasi serta pengendalian otorisasi dalam pengelolaan persediaan farmasi di Rumah Sakit Jiwa Kalawa Atei. Kata kunci: Sistem Informasi Akuntansi, pengendalian Internal, Siklus persediaan, persediaan Farmasi, Rumah Sakit Abstract This study aims to determine the application of accounting information systems, records, and related documents used in the drug supply cycle and identify forms of drug inventory control. The methods used in this research include literature studies, observations and interviews. This study presents a qualitative descriptive analysis that is a comparison between theory and practice at the Kalawa Atei Mental Hospital. The review carried out is an overview of the application of accounting information systems and internal control systems for supplies and drugs based on the results of observations and interviews. Technological developments require organizations including the Kalawa Atei Mental Hospital to increase effectiveness and efficiency in the management of pharmaceutical inventory by improving the internal control system and the apply of recording pharmaceutical inventory application. Based on the implementation of the accounting information system and internal control in the drug supply cycle, it has been implemented in accordance with the Regulation of the Minister of Health of the Republic of Indonesia Number 58 of 2014 about Pharmaceutical Service Standards in Hospitals, but weaknesses are still found in the planning and inventory storage also in authorization control in pharmaceutical inventory management at the Kalawa Atei Mental Hospital. Keywords: Accounting Information System, Internal control, Inventory Cycle, Pharmacy inventory, Hospital

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