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The Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital Nurul Latifah Nurdin; Haliah; Nirwana
Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i2.717

Abstract

This study aims to analyze the application of inventory accounting to the applicable standard which are applied by the object of Regional Public Hospital. The applicable standard referred to in this study is the Statement of Government Accounting Standards Number 05 concerning inventory accounting, which is contained in Government Regulation Number 71 of 2010. The hospital which is the object of this research is RSUD Prov. Jawa Timur. This Study uses a quantitative data analysis method and a literature study approach. Sources of data use secondary data in the form performance report BLUD of the official hospital website. The result of this study indicates that the application of the Medicines Inventory Accounting at Regional Public Hospital has been applied in accordance with the government Accounting Standards Statement (PSAP) Number 05.
A Systematic Literature Review: Analysis of Cost Control Methods on Inventory (Case Study in Indonesia) Asri Usman; Mediaty; Mutiara Nur Qalbi; Nurul Latifah Nurdin; Elfina Damayanti
International Journal Of Economics Social And Technology Vol. 2 No. 2 (2023): June, 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v2i2.277

Abstract

The purpose of this study is to determine and analyze the methods used in the industry related to the management of their inventory to minimize inventory costs due to inventory mismanagement which can harm the company and the costs do not provide added value to the product. There are several methods that we analyze including Just In Time, Economic Order Quantity, Safety Stock, Reorder Point, Period Order Quantity, Material Requirement Planning, Min and Max, and Weight Moving Average we compare among all the existing methods, which one is the most widely used in the industry, this research uses the Systematic Literature Review method of journals stored on Google Scholar, with the period 2017-2023 based on case studies in Indonesia. This study found that the most widely used methods are EOQ and JIT, these two methods are used to adjust the needs and types of inventory owned by the company.