FARHAN, AHMAD (2022) Tinjauan atas Akuntansi Persediaan Obat pada Rumah Sakit Umum Pusat Haji Adam Malik Medan Tahun 2020. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Persediaan obat memiliki sifat yang likuid serta penatausahaannya diperlukan ketelitian dan penatausahaan yang baik agar penyajian nilai persediaan obat pada neraca akan menunjukkan nilai yang wajar menurut akuntansi. Oleh karena itu diperlukan pengelolaan dan pengakuntansian persediaan obat secara tepat, akurat dan terstandarisasi agar nilai persediaan obat tersebut dapat dipertanggung jawabkan. Tujuan penelitian ini adalah untuk meninjau kesesuaian antara pelaksanaan pengelolaan persediaan obat pada RSUP Haji Adam Malik Medan dengan prosedur serta aturan yang berlaku di Indonesia mengenai pengelolaan persediaan obat tersebut. Metode yang digunakan untuk perolehan data penelitian ini adalah studi kepustakaan dan wawancara dengan berbasis pada pendekatan kualitatif. Hasil dari penelitian ini menunjukkan bahwa pengakuntansian dan pengelolaan persediaan obat pada RSUP Haji Adam Malik Medan pada tahun 2020 telah sesuai dengan teori, standar operasional prosedur, serta aturan ataupun ketentuan yang berlaku di Indonesia. /Medicine inventory has a liquid nature and its administration requires accuracy and good administration so that the presentation of the value of medicine inventory on the balance sheet will show a fair value according to accounting. Therefore, proper, accurate and standardized management and accounting of drug supplies is required so that the value of the medicine supply can be accounted for. The purpose of this study was to review the management of medicine supply at Haji Adam Malik General Hospital in Medan with the procedures and rules that apply in Indonesia regarding the management of the drug supply. The method used to obtain research data is literature study and interviews with a qualitative approach. The results of this study indicate that the accounting and management of drug supplies at the Haji Adam Malik General Hospital Medan in 2020 is in accordance with the theory, standard operating procedures, as well as the rules or regulations that apply in Indonesia.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Persediaan Obat, Akuntansi Persediaan, Rumah Sakit, Pencatatan, Pelaporan, Medicine Inventory, Inventory Accounting, Hospital, Recording, Reporting |
| Subjects: | 300 – Social sciences > 350-359 Public Administration and Military Science > 352.4 Financial of Public Administration PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 03 Nov 2022 04:26 |
| Last Modified: | 03 Nov 2022 04:26 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/406 |
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