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All Journal Widyagama National Conference on Economics and Business (WNCEB)
Nathania Dewi
Universitas Widyagama Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS STRUKTUR PENGENDALIAN INTERNAL ATAS PENGADAAN OBAT-OBATAN DI RSUD KABUPATEN KEDIRI Nathania Dewi; Syamsul Bahri; Indah Dewi Nurhayati
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.527 KB) | DOI: 10.31328/wnceb.v2i1.3206

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis struktur pengendalian internal atas pengadaan obat-obatan pada RSUD Kabupaten Kediri. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data yang digunakan penulis adalah observasi, wawancara, dan dokumentasi. Hasil dari penelitian ini adalah struktur pengadaan obat-obatan pada RSUD Kabupaten Kediri sudah cukup baik untuk mendukung pengendalian internal menurut teori. Hal tersebut dapat dibuktikan dengan struktur organisasi yang memisahkan tanggung jawab dan wewenang, dalam sistem otorisasi dan prosedur pencatatan yang jelas, praktik yang sehat serta dokumen-dokumen yang digunakan di rumah sakit dalam pembelian.Kata Kunci : Pengendalian Internal, Pengadaan AbstractThis study aims to determine and analyze the structure of internal control over the procurement of drugs at the RSUD Kabupaten Kediri. This study uses a qualitative descriptive method with a case study approach. Data collection techniques used by the author are observation, interviews, and documentation. The analysis includes elements of internal control consisting of organizational structure, authorization system, healthy practices, and employees whose quality is in accordance with their responsibilities. The results of this study are the structure of the procurement of medicines at the RSUD Kabupaten Kediri is good enough to support internal control. However, the organizational structure in the hospital has a weakness, namely the existence of multiple positions or tasks due to the lack of a number of pharmacists owned by the hospital so that mistakes in understanding orders or making mistakes often occur. In addition, the recording is still done manually, which can be at risk of incorrect notes.Keywords : Intern control, drug procurement
Co-Authors INDAH DEWI NURHAYATI Syamsul Bahri