Evaluasi Sistem Informasi Akuntansi Terhadap Pembelian Obat Pada Rumah Sakit Kasih Ibu Surakarta

Oleh :
Yashinta Hayu Sekarasri - F3308180 - Fak. Ekonomi dan Bisnis

Kasih Ibu 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. The problems that will be answered in this research is to find out and to obtain an overview of medicinal purchasing procedure in Kasih Ibu Hospital and to evaluate the strength and weakness of medicinal purchasing procedure in Kasih Ibu Hospital so that it can give an alternative problem solution according to the existing standard. The result of research conducted in Kasih Ibu Hospital shows that the procedure of medicinal purchasing has been conducted well although there are still some weaknesses including: accounting division has not made preparation cards due to the new system applied, the procurement committee and Order Form had not been made doubly and the large amount of regulation restricting the purchasing nominal. Based on such findings, it is proposed some suggestion that could be taken as a consideration for Kasih Ibu Hospital including: the accounting division should make the preparations card step by step both in computerization and manual manners from the drugstore existing in each installation to keep the reliability and accuracy of medicine number recorded, Order Form should be make double to avoid the drugs misusing, purchasing should be done consistent with the maximum limit to anticipate the high needs in the future and to keep predicting the important needs.