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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen
Sofia Nur Arifin Maulana
Universitas Aisyiyah Yogyakarta
Economics, Econometrics & Finance

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Implementasi Sistem Informasi Akuntansi Persediaan Obat-Obatan Pada Rumah Sakit PKU Muhammadiyah Gamping Sleman-D.I. Yogyakarta Sofia Nur Arifin Maulana; Diska Arliena Hafni
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.1147

Abstract

This study aims to analyze the accounting information system for drug supplies at PKU Muhammadiyah Gamping Hospital. The employed research method was descriptive qualitative research. Data sources were from secondary and primary data. Based on the results of the study, it can be concluded that the accounting information system for drug supplies at PKU Muhammadiyah Gamping Hospital has been running well because the existing system can provide the required information. However, there are still weaknesses; namely, the physical activity is not maximal; the warehouse stock card does not include an expiration date. In addition, the hospital has not made 4 copies of an official report on the drug disposal following the Minister of Health Regulation (Permenkes) Number 73 of 2016 concerning Pharmaceutical Service Standards in Pharmacies.
Co-Authors Diska Arliena Hafni