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All Journal International Journal of Financial and Investment Studies
Muhammad Amrin Hakim
Public Finance Accounting Study Program, Bengkalis State Polytechnic
Economics, Econometrics & Finance

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INTERNAL CONTROL OF DRUG INVENTORY AT THE PHARMACY INSTALLATION OF THE DUMAI CITY GENERAL HOSPITAL Muhammad Amrin Hakim
International Journal of Financial and Investment Studies (IJFIS) Vol 2 No 2 (2021): OCTOBER 2021
Publisher : Finance and Investment Program, School of Business and Management - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijfis.2.2.65-73

Abstract

This study aims to find out how the implementation of internal inventory control in the medicine (pharmaceutical) section of the Dumai City General Hospital which is located on Jalan Tanjung Jati No 4. Dumai City Regional General Hospital. This study uses descriptive analysis of the results of interviews with specified sources, field observations and documentation. Primary data were obtained from interviews and direct observations. While secondary data from documents related to drug supplies such as invoices, purchase invoices, receipt documents, inventory cards, expenditure documents, organizational structures, and letters of order. The results of this study indicate that the internal control of the supply of medicines is quite good and has not entered the very good category because there are several things that must be improved, namely the separation of duties that are listed in detail and there are still not carrying out according to procedures and the existence of arrears in payments to pharmaceutical companies and communication between related parties must be improved and improvements are still needed such as the addition of security devices and the area where the warehouse must be enlarged.
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