Evaluasi sistem akuntansi pembelian obat pada Rumah Sakit PKU Muhammadiyah Surakarta

Oleh :
Galuh Aristika Filasti - F3307151 - Fak. Ekonomi dan Bisnis

ABSTRACK PKU Muhammadiyah Surakarta Hospital is private hospital has purpose to give service public health. The hospital has some facilities such as pharmasi. Pharmasi is important function to save and prepare medicine inventory. To save inventory of medicines always ready, so the hospital must has accounting system, to take care of transaction purchased. Purchasing system has relation with inventory, therefore it is possible that the system has weaknesses that may lead to that fraud. From this reason, the author is interested in conducting this research. The objective of research is to find out how is the application of purchasing system and to find out the strength and weakness. Purchasing system of medicines in PKU Muhammadiyah hospital pass through some procedure and it is not only involve one function so create internal check. The purchasing system employs several document, form, and accounting record. System was used in the hospital had computerization. Purchasing system in the hospital has some strength and weakness. The strength such as the hospital has clear structure organization, there is a clear division function, purchasing system had computerization, every documents are based on authorized. Whereas, the weaknesses are the hospital nothing bargain the price, at moment purchase the medicines SPMU (Surat Perintah Mengeluarkan Uang) out the last, nothing rotation job, Satuan Pemeriksaan Intern doesn’t inspect suddenly, document does not have printed sequence number. In the end the author give the conclusion that the purchase accounting information system in PKU hospital good enough, although it has some weaknesses. The author recommendation PKU hospital in order to correct the weaknesses in such system. Keyword : purchasing system, pharmasi