Analisis Efektivitas Pengendalian Internal Persediaan Obat Di Rumah Sakit Umum Daerah H. Andi Sulthan Daeng Radja Kabupaten Bulukumba

Tiara Zahira
Mukhammad Idrus (Universitas Negeri Makassar)
Nuraisyiah Nuraisyiah (Universitas Negeri Makassar)

Bata Ilyas Journal of Accounting
Vol 7, No 2 (2026)

Penelitian ini bertujuan untuk menganalisis efektivitas pengendalian internal persediaan obat di Rumah Sakit Umum Daerah H. Andi Sulthan Daeng Radja Kabupaten Bulukumba berdasarkan kerangka Comitte of Sponsoring Organization Of the Treadway Comission (COSO). Pengendalian internal persediaan obat merupakan variabel penelitian. Teknik pengumpulan data dilakukan melalui dokumentasi dan wawancara. Analisis data menggunakan deskriptif kualitatif Hasil penelitian ini menunjukkan bahwa pengendalian internal persediaan obat di Rumah Sakit Umum Daerah H. Andi Sulthan Daeng Radja Kabupaten Bulukumba telah diterapkan secara efektif dan sesuai dengan lima komponen serta 17 prinsip COSO, yang meliputi lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, dan pemantauan. Risiko keterlambatan pasokan obat dari distributor telah diantisipasi melalui kerja sama dengan apotek rekanan. Secara keseluruhan, sistem pengendalian internal persediaan obat telah berjalan dengan baik dan mendukung pengelolaan persediaan obat secara efektif. Dengan demikian, pengendalian internal persediaan obat di Rumah Sakit Umum Daerah H. Andi Sulthan Daeng Radja Kabupaten Bulukumba telah berjalan efektif dan mendukung pengelolaan persediaan obat. This study aims to analyze the effectiveness of internal control of drug inventory at H. Andi Sulthan Daeng Radja Regional General Hospital, Bulukumba Regency based on the COSO framework. Internal control of drug inventory is a research variable. Data collection techniques were carried out through documentation and interviews. Data analysis used qualitative descriptive The results of this study indicate that internal control of drug inventory at H. Andi Sulthan Daeng Radja Regional General Hospital, Bulukumba Regency has been implemented effectively and in accordance with the five components and 17 COSO principles, which include the control environment, risk assessment, control activities, information and communication, and monitoring. The risk of delays in drug supply from distributors has been anticipated through collaboration with partner pharmacies. Overall, the internal control system for drug inventory has been running well and supports effective drug inventory management. Thus, internal control of drug at H. Andi Sulthan Daeng Radja Regional General Hospital, Bulukumba Regency has been running effectively and supports drug inventory management. Kata Kunci: pengendalian internal, COSO, persediaan obat.