Skripsi

ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN OBAT PADA INSTALASI FARMASI DINAS KESEHATAN KABUPATEN OGAN KOMERING ILIR

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Penilaian

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This study aims to analyze and assess the compliance of the implementation of the internal control system for drug inventory at the Pharmacy Installation of the Health Office of Ogan Komering Ilir District (IFK OKI). This research employs a qualitative method with a case study approach. The analysis refers to the five components of COSO (Committee of Sponsoring Organizations of the Treadway Commission), as well as the regulations outlined in the Indonesian Ministry of Health Regulation No. 74 of 2016 and the National Agency of Drug and Food Control (BPOM) Regulation No. 6 of 2020. The results indicate that the internal control system at IFK OKI has been implemented but is not yet optimal. Several aspects, such as documentation, evaluation, and data utilization, still require improvement. The handling of damaged, lost, and expired drugs is in accordance with the regulations, although the recording and reporting processes are not yet fully accountable. Drug distribution is in line with Good Distribution Practices (CDOB), but further strengthening is needed in terms of timeliness and digital-based evaluation systems.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507005364	T182570	T1825702025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1825702025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xvi, 175 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Persediaan obat
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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