Skripsi

EVALUASI TERHADAP SISTEM PENGENDALIAN INTERN PADA PERSEDIAAN OBAT-OBATAN DI RUMAH SAKIT UMUM DAERAH (RSUD) BANYUASIN

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Penilaian

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The purpose of this study were: I) Determine the internal control of medical supplies in hospitals Banyuasin and 2) Providing advice to the Installation of Pharmacy to improve the quality of care each patient's medications. Sources of data in this study is primary data and secondary data. Data collection techniques in this study were interviews and observation. Method of data analysis used in this study is the author of qualitative descriptive analysis. The results showed that: I) Do not functioning procedures and the absence of a purchase accounting. 2) Installation parts Banyuasin Hospital Pharmacy does not have an internal audit fimction, which is a special section independently conduct the examination and assessment of the implementation of the procedures and records that exits in hospital management. 3) Risk assessment of the supply of drugs to patients AsKes, JamSosKes, JamKesMas and JamPerSal is sufficient. 4) Implementation of Information and communication on the general medical supplies are not sufficient to support the internal control. 5) Control activities conducted on the implementation of the revenue and expenditure transactions are still adequate remedy. 6) Activity monitoring of internal control drug supplies to patients have done well through periodic inventory check every month. To minimize the risks that would happen, the authors suggest that hospital pharmacy installation Banyuasin particular part must perform separation of duties, forming part of internal audit, creating a computer-based system, and improve the information and better communication.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
1307001296	T41432	T414322013	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T414322013

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2013

Collation

xiv, 70 hlm.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

647.940 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Sistem pengendalian intern
Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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