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

MAULIDA, NURUL RAHMA and Hakiki, Arista and Efriandy, Iwan (2025) ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN OBAT PADA INSTALASI FARMASI DINAS KESEHATAN KABUPATEN OGAN KOMERING ILIR. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031181823210_cover.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (480kB)
	Text RAMA_62201_01031181823210.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (4MB) | Request a copy
	Text RAMA_62201_01031181823210_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (10MB) | Request a copy
	Text RAMA_62201_01031181823210_0017037302_0212057205_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB)
	Text RAMA_62201_01031181823210_0017037302_0212057205_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (114kB) | Request a copy
	Text RAMA_62201_01031181823210_0017037302_0212057205_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (24kB) | Request a copy
	Text RAMA_62201_01031181823210_0017037302_0212057205_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (457kB) | Request a copy
	Text RAMA_62201_01031181823210_0017037302_0212057205_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (11kB) | Request a copy
	Text RAMA_62201_01031181823210_0017037302_0212057205_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (128kB) | Request a copy
	Text RAMA_62201_01031181823210_0017037302_0212057205_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (2MB) | Request a copy

Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Sistem Pengendalian Internal, Persediaan Obat, COSO, Peraturan Menteri Kesehatan No. 74 Tahun 2016, Peraturan BPOM Tahun 2020.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nurul Rahma Maulida
Date Deposited:	08 Aug 2025 08:52
Last Modified:	08 Aug 2025 08:52
URI:	http://repository.unsri.ac.id/id/eprint/182570

Actions (login required)

View Item