Rizqullah, Favian (2023) ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERN PERSEDIAAN OBAT PADA APOTEK DIKAF DI SIDOARJO. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
Tujuan pada penelitian ini adalah untuk mengetahui penerapan unsur - unsur sistem pengendalian intern persediaan obat pada Apotek DIKAF di Sidoarjo dengan menggunakan COSO sebagai pedoman. Metode yang digunakan pada penelitian ini, yakni menggunakan survey komparatif yang bersifat deskriptif kualitatif. Hasil penelitian mengambarkan bahwa manajemen DIKAF telah menerapkan unsur - unsur pengendalian intern, Namun apotek belum sepenuhnya menerapkan standar pengendalian internal menurut COSO. Dari lima prinsip, terdapat dua prinsip yang belum diterapkan yaitu apotek belum menetapkan standar perilaku karyawan dalam bentuk SOP (Standard Operation Procedures) serta apotek telah membentuk struktur organisasi sederhana untuk membagi tanggung jawab dan wewenang setiap karyawan apotek. namun disisi lain ada beberapa prosedur yang belum mencerminkan unsur pengendalian intern berdasarkan metode COSO. Kata kunci : Persediaan; Pengendalian Internal Persediaan Apotek; Struktur Organisasi Apotek The purpose of this study was to determine the application of the elements of the internal control system for drug supply at the DIKAF Pharmacy in Sidoarjo using COSO as a guideline. The method used in this study, namely using a comparative survey that is descriptive qualitative. The results of the study show that the management of DIKAF has implemented elements of internal control, however, the pharmacy has not fully implemented internal control standards according to COSO. Of the five principles, there are two principles that have not been implemented, namely the pharmacy has not set employee behavior standards in the form of SOP (Standard Operation Procedures) and the pharmacy has established a simple organizational structure to divide the responsibilities and authorities of each pharmacy employee. but on the other hand there are several procedures that do not yet reflect the elements of internal control based on the COSO method. Keywords : Supply; Pharmacy Inventory Internal Control; Pharmacy Organizational Structure
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Favian Rizqullah | ||||||||
| Date Deposited: | 14 Dec 2023 03:56 | ||||||||
| Last Modified: | 14 Dec 2023 03:56 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/18992 |
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