PERANAN PENGENDALIAN INTERNAL ATAS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA PERSEDIAAN OBAT DI UPT INSTALASI FARMASI DINAS KESEHATAN KABUPATEN BANYUASIN

PRATIWI, IRA (2010) PERANAN PENGENDALIAN INTERNAL ATAS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA PERSEDIAAN OBAT DI UPT INSTALASI FARMASI DINAS KESEHATAN KABUPATEN BANYUASIN. Undergraduate thesis, Sriwijaya University.

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Abstract

The objectives of this research are 1) to analyze the causes of the difference between the record of supplies and the amount of supplies available at the State drugs installation, and 2) to analyze the right form of internal control that can be applied to overcome the difference between the record of supplies and the amount of supplies available at the State drugs installation. The research finding has shown that internal control on drugs supplies at UPT Instalasi Farmasi Dinas Kesehatan Kabupaten Banyuasin was not effective yet, bacause there were often differences found between the record of supplies and the amount of supplies available at the State drugs installation. It was caused by the drugs counting and controlling was only held once at the end of each month, not at everytime when drugs transaction was held. Beside that, there are often held the drugs flow in a small amount without using Surat Bukti Barang Keluar, and minimal security level in the State drugs installation. In order to overcome the amount difference in the drugs supply, the procedure of drugs distribution may be fixed, by adding the straight written procedure in the record of supplies when distributing the drugs, and also improving the security level in the State drugs installation.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pengendalian Internal dan Persediaan
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	27 Apr 2020 06:13
Last Modified:	27 Apr 2020 06:13
URI:	http://repository.unsri.ac.id/id/eprint/29129

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