ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN OBAT-OBATAN PADA RSUD SITI AISYAH KOTA LUBUKLINGGAU

Abstract

The research problem in this study is how the drug inventory accounting information system at Siti Aisyah Regional General Hospital, Lubuklinggau City, operates. The objective is to determine and analyze the drug inventory accounting information system at Siti Aisyah Regional General Hospital, Lubuklinggau City. This research is a qualitative study. The operational variables of this study are the inventory accounting information system with indicators of related systems and procedures, accounting records, related functions, and the procedural network that forms the system. The data used are primary and secondary. The data analysis technique used is descriptive qualitative analysis. The results indicate that the related systems and procedures, accounting records, related functions, and the procedural network that form the system in the inventory accounting information system at Siti Aisyah Regional General Hospital, Lubuklinggau City, do not conform to existing inventory accounting system theory. This is because Siti Aisyah Regional General Hospital only trades drugs and does not have a production process within it. Inventory cards, a physical inventory count committee, compilation procedures, inventory costing procedures, and inventory card sections do not exist at Siti Aisyah Regional General Hospital, Lubuklinggau City, and all are managed by the warehouse department.
Keywords: Inventory Accounting Information System