EFEKTIVITAS SISTEM PENGENDALIAN INTERN PERSEDIAAN OBAT DI RUMAH SAKIT ANAK ASTRINI WONOGIRI

Irna Dwi Rahayu Irna Dwi Rahayu

Sari


The purpose of this study is to know how the implementation of the internal control system of medicines in the Astrini Children's Hospital Wonogiri and whether the internal control system of medical inventory at the Astrini Children's Hospital Wonogiri has been effective. Data of this research is from structured interviews with the pharmacheutical departement of the hospital and cited hospital’s data in the form of Standard Operation Procedures, organizational structure etc. The research is a qualitative research. Results of this study showed that the application of the internal control systems of medicines in Astrini Children's Hospital Wonogiri in the quite effective’s category. However it is known that there is still a shortage lack of the duties segregation between medical purchase and acceptance, so the possibility of fraud or error is quite large. Based of these weaknesse founded, so a recommendation and suggestion can be given that these should be a separation of duty to minimize fraud or human error in the management of drug’s supply at the Astrini Children's Hospital Wonogiri.


Kata Kunci


Effectiveness, Internal Control, Inventory

Teks Lengkap:

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Referensi


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Irnawati. (2012). Evaluasi Sistem Pengendalian Intern Dalam Menunjang Efektivitas Pembiayaan Usaha Kecil dan Menengah. Skripsi. Universitas Islam Batik Surakarta

Pamungkas, Y. D. P. (2011). Pengendalian Intern Persediaan Obat Untuk Pasien Dinas di Rumah Sakit Tingkat II DR. Soedjono Magelang. Skripsi. Universitas Pembangunan Nasional “Veteran” Yog-yakarta.


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