TINJAUAN PENGENDALIAN INTERN ATAS PERSEDIAAN OBAT DI PUSKESMAS DELITUA

Sinuhaji, Natasya F (2022) TINJAUAN PENGENDALIAN INTERN ATAS PERSEDIAAN OBAT DI PUSKESMAS DELITUA. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Pengendalian intern menurut COSO merupakan kerangka konseptual pengendalian intern yang menjadi standar umum untuk membangun pengendalian intern di sebuah organisasi. Tujuan dari karya tulis ini adalah untuk mengetahui kesesuaian antara pengendalian intern atas persediaan obat yang dilaksanakan di Puskesmas Delitua dengan sistem pengendalian intern menurut Committee of Sponsoring Organization of The Treadway Commission (COSO). Metode penelitian yang digunakan dalam karya tulis ini adalah metode penelitian kualitatif. Data yang digunakan adalah data primer dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Hasil dari penelitian menunjukkan bahwa Puskesmas Delitua telah melaksanakan sebagaian besar dari pengendalian intern terkait persediaan obat yang sesuai dengan COSO. Namun, pada komponen pertama yaitu lingkungan pengendalian Puskesmas Delitua tidak memiliki dewan komisaris yang bertugas sebagai pengawas internal di lingkungan puskesmas dan masih terdapat rangkap fungsi yang dilakukan oleh pengelola apotek di Puskesmas Delitua. Puskesmas Delitua telah membentuk berbagai aktivitas pengendalian sebagai hasil dari penilaian resiko yang dilakukan puskesmas. Kata kunci: Pengendalian intern atas persediaan obat, Pengendalian intern menurut COSO, Puskesmas Delitua ABSTRACT Internal control according to COSO is a conceptual framework for internal control which is a general standard for building internal control in an organization. The purpose of this paper is to determine the suitability of internal control over drug inventory implemented at Delitua Health Center (Puskesmas) with the internal control system according to the Committee of Sponsoring Organization of The Treadway Commission (COSO). The research method used in this paper is a qualitative research method. The data used is primary data with data collection techniques in the form of observation, interviews, and documentation. The results of the study indicate that the Delitua Health Center (Puskesmas) has implemented most of the internal controls related to drug supplies in accordance with COSO. However, in the first component, namely the control environment, Delitua Health Center (Puskesmas) does not have a board of commissioners in charge of internal supervision within the health center and there are still multiple functions performed by the pharmacy manager at Delitua Health Center. Delitua Health Center has formed various control activities as a result of the risk assessment carried out by the Public Health Center. Keywords: Internal control over drug supplies, Internal control according to COSO, Puskesmas Delitua

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