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All Journal JURNAL BISNIS STRATEGI RJABM (Research Journal of Accounting and Business Management) JASF (Journal of Accounting and Strategic Finance) Jurnal EXCHALL (Economic Challenge) The Es Accounting and Finance Journal of Business Management and Economic Development West Science Interdisciplinary Studies Indonesian Journal of Sustainability Policy and Technology Journal of Nonformal Education
Lau, Elfreda Aplonia
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS AKUNTANSI UNTUK PERSEDIAAN OBAT GENERIK BERDASARKAN PADA PSAP NO. 05 DI RSUD ABDOEL WAHAB SJAHRANIE SAMARINDA Nirwana, Ros; Lau, Elfreda Aplonia; Kulsum, Umi
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 1 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v3i1.4224

Abstract

This reseach aim to compare recording and drugs inventory especially characterized generic drug by the largest transaction and drugs that often out of stock. Generic drugs consist of five types of generic injection and five types of tablets, spesifically NaCl 0,9% 500 Ml Inj, Ranitidin Inj, Dexamethasone 5 Ml Inj, Cefotaxime 1 g Inj, Gentamicin 80 Mg Inj, Amoxicillin 500 Mg, Antasida Doen, Dexamethasone 0,5 Mg, Chlorpeniramin, and Lansoprazol from January 1st to December 31st 2018 at RSUD Abdoel Wahab Sjahrani Samarinda on Palang Merah street Samarinda Indonesia, according to recording and aassessment stock of generic drugs river to PSAP No 05 of 2010.Methods in this comparison were Perpetual Method and First In First Out(FIFO) Method based on PSAP No. 05 of 2010. The results of this research were the recording and assessment of generic drug supplies at Abdoel Wahab Sjahranie Samarinda General Hospital  not in accordance with PSAP No. 05 of 2010
Co-Authors Ballinda, Ersalina Gupta, Sachin Haryadi, Rina Masithoh Ilmayani, Nur Fitri Imam Ghozali Iwan Harsono Jonathan, Robin Khuan, Hendri Mita Sonaria Muafiqie, Humaidah Nirwana, Ros Putra, Wira Pramana Silambi, Samrianto Sipi, Agustina Suharyono, Ekrin Yohanes Theresia Militina Umi Kulsum