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All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Dea, Medy Radea
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Analisis Penerapan Akuntansi Persediaan Obat-obatan Berdasarkan PSAP No. 5 pada Kantor Puskesmas Purnama Kecamatan Pontianak Selatan Dea, Medy Radea
Jurnal KIAFE Vol. 2 No. 1 (2024): January 2024
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v2i1.73945

Abstract

This study examines the application of Government Accounting Standard Statement (PSAP) No. 5 to medicine inventory accounting at the Purnama Community Health Center in South Pontianak. The study employs a descriptive qualitative approach, with data collected through interviews, observations, and document analysis. The analysis focuses on inventory classification, recognition, measurement, recording, valuation, and presentation in financial reports. The results indicate that the Purnama Community Health Center has appropriately implemented PSAP No. 5 in managing medicine inventories. Inventories are recognized when goods are received, measured at acquisition cost, recorded using stock cards and periodic physical counts, and valued using the First-In, First-Out method. The conformity assessment shows that all 12 indicators, or 100%, comply with PSAP No. 5. These findings demonstrate that the implementation of medicine inventory accounting supports transparency, accountability, and efficiency in public-sector financial management.
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