Analisis Pengendalian Internal Dalam Pengelolaan Persediaan Obat Pada Apotek Di Pekanbaru
Abstract
In the world of health, the existence of pharmacies is very important in the community to support the need for the supply of medicines. The phenomenon of poor management of medicine supplies still often occurs in pharmacies such as damaged medicine, counterfeit and expired medicine, so that it affects people who buy and causes losses. This study aims to obtain an overview and assess the effectiveness of the internal control system in managing medicine supplies at pharmacies in Pekanbaru. Methods This research uses a qualitative study approach with an analysis tool for components of the Internal Control System from COSO and uses the Miles & Huberman data analysis method. The results of this study indicate that there are still pharmacies that have minimal management of medicine supplies, resulting in the sale of expired medicine, no destruction of medicine, the use of inventory systems outside the applicable regulations.
Downloads
References
Belarminus, R. (2016). Tujuh Apotek di Pasar Pramuka Disegel Pasca-ditemukannya Obat Kedaluwarsa. Kompas.Com. https://megapolitan.kompas.com/read/2016/09/09/19420901/tujuh.apotek.di.pasar.pramuka.disegel.pasca-ditemukannya.obat.kedaluwarsa
Bogadenta, A. (2012). Manajemen Pengelolaan Apotek. Yogyakarta: D-Medika.
BPOM. (2018). Pengawasan Pengelolaan Obat, Bahan Obat, Narkotika, Psikotropika, dan Prekursor di Fasilitas Pelayanan Kefarmasian. In BPOM.
Depkes, R. I. (2014). Peraturan Menteri Kesehatan Republik Indonesia Nomor 35 Tahun 2014 tentang Standar Pelayanan Kefarmasian di Apotek. In DepKes RI, Jakarta.
Dewan Standar Akuntansi Keuangan. (2020). Standar Akuntansi Keuangan. Ikatan Akuntan Indonesia.
DISKOMINFOTIK. (2020). Data Statistik Sektoral Kota Pekanbaru.
Faradiba, N. (2021, July 4). Perbedaan Oseltamivir dan Favipiravir untuk Mengobati Covid-19. Kompas.Com. https://www.kompas.com/sains/read/2021/07/04/110100923/perbedaan-oseltamivir-dan-favipiravir-untuk-mengobati-covid-19
Farisa, F. C. (2021). Tak Temukan Obat Covid-19 di Apotek, Jokowi: Terus Saya Cari ke Mana? Kompas.Com.
Miles, M., & Huberman, M. (1994). Data management and analysis methods. Handbook of Qualitative Research.
Mulyadi. (2016). Sistem Akuntansi (Edisi Keempat). Salemba Empat.
Schandi, A., & Dkk. (2019). COSO Internal Control-Integrated Framework. 6–13.
Sugiyono. (2010). Memahami Penelitian Kualitatif. Bandung: Alfabeta. Bandung: Alfabeta, 10(1).
Tuerah, M. C. (2014). Analisis Pengendalian Persediaan Bahan Baku Ikan Tuna pada CV. GOLDEN KK. EMBA, 2, 524–536. https://doi.org/2303-1174
Copyright (c) 2022 Jurnal Akuntansi dan Ekonomika
This work is licensed under a Creative Commons Attribution 4.0 International License.